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General  Tax  Laws 


State  of  Texas. 


(ANNOTATED.) 


COMPILED  BY 

JNO.  T.  SMITH  AND  B.  F.  TEAGUE, 

CHIEF  CLERK,  AND  CHIEF  TAX  CLERK, 

RESPECTIVELT, 

COMPTROLLER'S  OFFICE, 


AUSTIN,  TEXAS. 

H.  P.  N.  GAMMEL.  PUBLISHER. 

19  0  6. 


'  • .    •  ' ■.    '     •       • . .  ; •  T • t «    .  •  • . •    «  . , 


Entered  according  to  Act  of  Congress,  in  the  year  1906,  by 

JOHN  T.  SMITH  AND  B.  P.  TEAGUE, 

In  the  ofiace  of  the  Librarian  of  Congress,  at  Washington,  D.  C. 


►-3 


-H-J 

3  34-G 

A3 


PREFACE. 


This  book  contains  the  general  tax  laAvs  of  the  State  of  Texas  as  they 
stand  today,  including  the  laws  passed  by  the  Twenty-ninth  Legis- 
lature. 

The  constitutional  provisions  of  this  State,  with  reference  to  taxation, 
are  given  in  the  first  part  of  the  book.  Then  follow  the  statutory  pro- 
visions. The  articles  are  numbered  as  they  appear  in  the  Eevised  Stat- 
utes of  1895.  AYhen  a  new  article  has  been  enacted  and  not  given  a 
statutory  number,  it  has  been  placed  where  it  should  properly  appear. 

Eeferences  have  been  made  to  decisions  of  the  Supreme  Court,  Courts 
of  Civil  Appeals,  and  the  Court  of  Criminal  Appeals,  and  also  to  opin- 
ions of  the  Attorney  General  addressed  to  the  Comptroller  and  rulings 
of  the  Comptroller's  Department,  of  importance  to  assessors  and  col- 
co  lectors  of  taxes  and  to  commissioners  courts  with  respect  to  their  duties 
in  the  assessment  and  collection  of  taxes,  and  they  are  printed  in  smaller 
type  following  the  articles  to  which  they  refer. 

It  was  thought  best  not  to  encumber  the  book  with  references  to  all 

<    decisions  and  rulings  bearing  on  the  subject  of  taxation,  hence  such  only 

rA    have  been  noted  as  were  thought  to  be  of  most  importance  and  to  give  a 

clear  understanding  of  the  constructions  placed  upon  the  statutes  by  the 

courts  and  departments. 

Rulings  of  the  Comptroller's  Department  have  not  been  given  on 
questions  that  have  been  decided  by  the  courts  or  on  which  the  Attorney 
General  has  rendered  opinions.  To  have  done  so  would  have  unneces- 
sarily increased  the  size  of  the  book,  as  that  department  uniformly  ad- 
heres to  the  decisions  of  the  courts  and  the  opinions  of  the  Attorney 

General. 

John  T.  Smith. 

B.  F.  Teague. 
Austin,  Texas,  October  34,  1906. 


^1 


TABLE  OF  CONTENTS. 


PAGE. 

Constitutional  Provisions 1 

Chapter  I. — Of  the  Levy  of  Taxes  and   Payment  of  Occupation 

Taxes 7 

Chapter  la. — Sale  of  Liquors  Regulated 33 

Chapter  II. — Of  the  Property  Subject  to  Taxation  and  the  Mode 

of  Eendering  the  Same 42 

Chapter  III. — Of  the  Assessment  of  Taxes — Election  and  Qualifica- 
tion of  Assessor 63 

Chapter  IV. — Of  the  Collection  of  Taxes — Election  and  Qualifica- 
tion of  Collector 90 

Chapter  lYa. — Taxes — Delinquent — Providing  Further  Method  for 

Collection  of 114 

Chapter  IVb. — Authorizing  Eedeniption  of  Land  Sold  for  Taxes  to 

State  or  City 115 

Chapter  IVc. — Lands — Relating  to  Redemption  of  Sold  for  Taxes.  .   116 

Chapter  V. — Of  the  Assessment  and  Collection  of  Back  Taxes  on 

Unrendered  Lands 117 

Chapter  Va. — Delinquent  Taxes 124 

Chapter  Yb. — Taxes — Providing  for  the  Assessment  and  Collection 

of  in  Certain  Cases 137 

Chapter  Vc. — Taxes — Providing  for  the  Assessment  and  Collection 

of  in  Certain  Cases 140 

Chapter  VI. — Of  Municipal  Taxes  to  Pay  Subsidies  in  Aid  of  Rail- 
roads and  Other  Internal  Improvements 144 

Chapter  VII. — New  Counties 146 

Chapter  A'lII. — Disbursement  of  the  Direct  Tax 148 

Chapter  IX. — Taxation  of  Insurance,  Telephone,  Sleeping  and  Din- 
ing Car  and  Other  Corporations 150 

Chapter  IXa. — Franchise  Tax — Defining  Method  of  Computation.  .    157 

Chapter  IXb. — Taxes — Providing  for  Levying  and  Collecting  Taxes 
Upon  the  Gross  Receipts  of  Certain  Individuals,  Firms  and 
Corporations 158 

Chapter  IXc. — Railroads — Providing  for  the  Levy,  Assessment  and 

Collection  of  a  Tax  on  the  Gross  Receipts  of 178 


vi     '  Table  of  Contents, 

PAGE. 

Chapter  IXd. — Taxes — Providing  for  Taxing  Intangible  Assets  of 

Certain  Corporations 181 

Chapter  X. — General  Provisions 189 

APPENDIX. 

Assessment  and  Collection  of  Taxes  by  Cities  and  Towns  Lnder  the 

Provisions  of  Title  18,  Eevised  Statutes  of  1895 191 

Assessment  and  Collection  of  School  District  Taxes 206 

Index 213 


GENERAL  TAX  LAWS 

OF  THE 

STATE  OF  TEXAS. 


CONSTITUTIONAL  PROVISIONS. 


Art.    Sec, 
Concerning  equality  and  uniform- 
ity,   subjects    of    taxation,    val- 
uation,     poll      tax,      occupation 

taxes,    and  income  taxes viii         : 

No     occupation     tax     on     agricul- 
tural  or  mechanical  pursuits...    vlil 
Two    hundred    and    fifty    dollars' 
worth   of   furniture   of   a   family 

exempt  viii 

Occupation  tax  levied  by  munic- 
ipal    corporations      limited      to 

one-half  State  tax viii 

Equality  and  uniformity  of  occu- 
pation   tax    viii 

Legislature  may  exempt  property 
used  for  public  purposes,  prop- 
erty used  for  worship,  ceme- 
teries not  for  private  profit, 
buildings  for  school  purposes, 
furniture  of  schools,  and  insti- 
tutions   for    charity viii         2 

Other    exemptions    void viii         2 

Levied     and     collected     only     for 

public  purposes   viii         3 

Power  to  corporations  never  to 
be     suspended     or     surrendered 

by  contract   or  grant viii  4 

Of  municipal  taxation  of  rail- 
road   property    viii  5 

Back    taxes    may    be    collected    by 

municipal  authority  viii         5 

Of  taxation  on  railway  property; 
may  be  assessed  and  collected 
in  counties  where  fixtures  and 
roadbed  situated;  rolling  stock 
in  county  of  principal  office; 
apportioned       among       counties, 

and    how    viii  8 

Shall  never  exceed  thirty-five 
cents   on    the   $100,    exclusive   of 

tax    to    pay    public    debt viii  9 

Counties,  cities  and  towns  lim- 
ited to  twenty-five  cents  on  the 
$100  for  city  and  county  pur- 
poses         viii         9 

Counties,  cities  and  towns  lim- 
ited to  fifteen   cents  on  the  $100 

for    roads    and    bridges viii         9 

Except  for  payment  of  debts  al- 
ready incurred   viii  9 

Tax  for  erection  of  public  build- 
ings     limited       to       twenty-five 

cents    on    the    $100 viii         9 

Payment  of  taxes  for  State  and 
county  purposes  not  to  be  re- 
leased, except  in  case  of  pub- 
lic calamity  viii       10 


Art.    Sec. 
Taxes  to  be  assessed  and   paid  in 
county    where    property    is    sit- 
uated        viii       11 

Non-residents  of  counties,  when 
may    be    authorized    to    pay    at 

Comptroller's  ofllce  viii        11 

Ofl5cer     shall     assess     unrendered 

property    viii        11 

On  property  in  unorganized  coun- 
ty, where  assessed  and  col- 
lected        viii       12 

Concerning     the     enforcement     of 

the   payment    of viii        13 

Assessor    and    collector    of    taxes, 

election,    term,    and   duties viii        14 

Assessments  shall  be  a  lien,  and 
property    liable    to    seizure    and 

sale   viii       15 

Sheriff  shall  be  collector  in  coun- 
ties of  less  than  10,000  inhab- 
itants         viii        16 

Over    10,000    Inhabitants,    collector 

elected   viii       16 

Subjects  specified,  not  to  exclude 
right   to  tax   other   subjects  and 

objects    not   enumerated viii        17 

Equalization  of  value  by  county 
commissioners'  court,  to  be  pro- 
vided   for   by    Legislature viii        18 

Classification    of    lands    according 
to     the     value     in     the     several 
counties  also  to  be  provided  for.,     viii        18 
Farm    products    in    hands   of   pro- 
ducer   and    family    supplies    for 
home   and   farm   use,   exempt...     viii        19 
Taxes  only   to   be  levied   and   col- 
lected for   purposes   enumerated       iii        48 
Concerning  taxing  power  in  cities 
of    over    10,000    inhabitants,    and 

limitations   thereon    xi         5 

Concerning  taxing  power  in  cities 
of  under  10,000  inhabitants,   and 

limitations  thereon  xi         4 

Concerning  levy,  assessment,  and 
collection  of  taxes,  by  counties, 
cities,  and  towns,  to  pay  inter- 
est and  provide  sinking  fund  for 

payment    of   indebtedness xi  6 

Concerning  taxes  levied  by  coun- 
ties,   cities    and    towns    for    sea 

walls    and    breakwaters xi         7 

Property  of  counties,  cities  and 
towns,  for  public  purposes,  ex- 
empt from   taxation xi         9 

Concerning  the  levy  and  collec- 
tion of  taxes  by  city  authorities 
for   school   purposes xi        10 


2  General  Tax  Laws  of  the  State  of  Texas. 

AET.  8.     TAXATION  AND  REVENUE. 

Section  1.  Taxation  shall  be  equal  and  uniform.  All  property  in 
this  State,  whether  owned  by  natural  persons  or  corporations,  other  than 
municiijal,  shall  be  taxed  in  proportion  to  its  value,  which  shall  be  ascer- 
tained as  may  be  provided  by  law.  The  Legislature  may  impose  a  poll 
tax.  It  may  also  impose  occupation  taxes,  both  upon  natural  persons 
and  upon  corporations,  other  than  municipal,  doing  any  business  in  this 
State.  It  may  also  tax  incomes  of  both  natural  persons  and  corporations, 
other  than  municipal,  except  that  persons  engaged  in  mechanical  and 
agricultural  pursuits  shall  never  be  required  to  pay  an  occupation  tax; 
provided,  that  two  hundred  and  fifty  dollars  worth  of  household  and 
kitchen  furniture,  belonging  to  each  family  in  this  State,  shall  be  exempt 
from  taxation;  and  provided  further,  that  the  occupation  tax  levied  by 
any  county,  city  or  town,  for  any  year,  on  persons  or  corporations  pursu- 
ing any  profession  or  business,  shall  not  exceed  one-half  of  the  tax 
levied  by  the  State  for  the  same  period  on  such  profession  or  business. 

Sec.  2.  All  occupation  taxes  shall  be  equal  and  uniform  upon  the 
same  class  of  subjects  within  the  limits  of  the  authority  levying  the  tax, 
but  the  Legislature  may,  by  general  laws,  exempt  from  taxation  public 
property  used  for  public  purposes;  actual  places  of  religious  worship; 
places  of  burial  not  held  for  private  or  corporate  profit;  all  buildings 
used  exclusively  and  owned  by  persons  or  associations  of  persons  for 
school  purposes  (and  the  necessary  furniture  of  all  schools),  and  institu- 
tions of  purely  public  charity;  and  all  laws  exempting  property  from 
taxation,  other  than  the  property  above  mentioned,  shall  be  void. 

Sec.  3.  Taxes  shall  be  levied  and  collected  by  general  laws  and  for 
public  purposes  only. 

Sec.  4.  The  power  to  tax  corporations  and  corporate  property  shall 
not  be  surrendered  or  suspended  by  act  of  the  Legislature,  by  any  con- 
tract or  grant  to  which  the  State  shall  be  a  party. 

Sec.  5.  All  property  of  railroad  companies,  of  whatever  description, 
lying  or  being  within  the  limits  of  any  city  or  incorporated  town  within 
this  State,  shall  bear  its  proportionate  share  of  municipal  taxation,  and 
if  any  such  property  shall  not  have  been  heretofore  rendered,  the  au- 
thorities of  the  city  or  town  within  which  it  lies  shall  have  power  to  re- 
quire its  rendition,  and  collect  the  usual  municipal  tax  thereon,  as  on 
other  property  lying  within  said  municipality. 

Sec.  8.  All  property  of  railroad  companies  shall  be  assessed,  and  the 
taxes  collected  in  the  several  counties  in  which  said  property  is  situated, 
including  so  much  of  the  roadbed  and  fixtures  as  shall  be  in  each  county. 
The  rolling  stock  may  be  assessed  in  gross  in  the  county  where  the  prin- 


General  Tax  Laws  of  the  State  of  Texas,  3 

cipal  office  of  the  company  is  located,  and  the  county  tax  paid  upon  it 
shall  be  apportioned  by  the  Comptroller  in  proportion  to  the  distance 
such  road  may  run  through  any  such  county,  among  the  several  counties 
through  which  the  road  passes,  as  a  part  of  their  tax  assets. 

*Sec.  9.  The  State  tax-  on  propert}^  exclusive  of  the  tax  necessary  to 
pay  the  public  debt  and  of  the  taxes  provided  for  the  benefit  of  public 
free  schools,  shall  never  exceed  35  cents  on  the  one  hundred  dol- 
lars valuation,  and  no  county,  city  or  town  shall  levy  more 
than  25  cents  for  city  or  county  purposes,  and  not  exceed  15  cents  for 
roads  and  bridges  on  the  one  hundred  dollars  valuation,  except  for  the 
payment  of  debts  incurred  prior  to  the  adoption  of  the  amendment,  Sep- 
tember 25,  A.  D.  1883;  and  for  the  erection  of  public  buildings,  streets, 
sewers,  waterworks  and  other  permanent  improvements,  -not  to  exceed 
25  cents  on  the  one  hundred  dollars  valuation  in  any  one  year, 
and  except  as  is  in  this  Constitution  otherwise  provided ;  and  the  Legis- 
lature may  also  authorize  an  additional  annual  ad  valorem  tax  to  be 
levied  and  collected  for  the  further  maintenance  of  the  public  roads; 
provided,  that  a  majority  of  the  qualified  property  tax  paying  voters  of 
the  county,  voting  at  an  election  to  be  held  for  that  purpose,  shall  vote 
such  tax,  not  to  exceed  15  cents  on  the  one  hundred  dollars  valuation 
of  the  property  subject  to  taxation  in  such  county.  And  the  Legislature 
may  pass  local  laws  for  tlie  maintenance  of  public  roads  and  highways 
without  the  local  notice  required  for  special  or  local  laws. 

Sec.  10.  The  Legislature  shall  have  no  power  to  release  the  in- 
habitants of,  or  property  in,  any  county,  city  or  town,  from  the  payment 
of  taxes  levied  for  State  or  county  purposes,  unless  in  case  of  great  public 
calamity  in  any  such  county,  city  or  town,  when  such  release  may  be 
made  by  a  vote  of  two-thirds  of  each  house  of  the  Legislature. 

Sec.  11.  All  property,  whether  owned  by  persons  or  corporations, 
shall  be  assessed  for  taxation  and  the  taxes  paid  in  the  county  where 
situated,  but  the  Legislature  may,  by  a  two-thirds  vote,  authorize  the 
payment  of  taxes  of  non-residents  of  counties  to  be  made  at  the  office 
of  the  Comptroller  of  Public  Accounts.  And  all  lands  and  other  prop- 
erty not  rendered  for  taxation  by  the  owner  thereof  shall  be  assessed  at 
its  fair  value  by  the  proper  officer. 

Sec.  12.  All  property  subject  to  taxation  in,  and  owned  by  residents 
of  unorganized  counties,  shall  be  assessed  and  the  taxes  thereon  paid  in 
the  counties  to  which  such  unorganized  counties  shall  be  attached  for 
judicial  purposes;  and  lands  lying  in  and  owned  by  non-residents  of  un- 
organized counties,  and  lands  lying  in  the  territory  not  laid  off  into 


*  Section  9,  Article  8,  declared  adopted  December  19,  1890. 


4  General  Tax  Laws  of  the  State  of  Texas. 

counties,  shall  be  assessed  and  the  taxes  thereon  collected  at  the  office 
of  the  Comptroller  of  the  State. 

Sec.  13.  Provision  shall  be  made  by  the  first  Legislature  for  the 
speedy  sale  of  a  sufficient  portion  of  all  lands  and  other  property  for  the 
taxes  due  thereon,  and  every  year  thereafter  for  the  sale  of  all  lands  and 
other  property  upon  which  the  taxes  have  not  been  paid,  and  the  deed  of 
conveyance  to  the  purchaser  for  all  lands  and  other  property  thus  sold 
shall  be  held  to  vest  a  good  and  perfect  title  in  the  purchaser  thereof, 
subject  to  be  impeached  only  for  actual  fraud ;  provided,  that  the  former 
owner  shall,  within  two  years  from  date  of  purchaser's  deed,  have  the 
right  to  redeem  the  land  upon  the  payment  of  double  the  amount  of 
money  paid  for  the  land. 

Sec.  14.  There  shall  be  elected  by  the  qualified  electors  of  each 
county,  at  the  same  time  and  under  the  same  law  regulating  the  election 
of  State  and  county  officers,  an  assessor  of  taxes,  who  shall  hold  his  office 
for  two  years  and  until  his  successor  is  elected  and  qualified. 

Sec.  15.  The  annual  assessment  made  upon  landed  property  shall 
be  a  special  lien  thereon,  and  all  property,  both  real  and  personal,  be- 
longing to  any  delinquent  taxpayer  shall  be  liable  to  seizure  and  sale 
for  the  payment  of  all  the  taxes  and  penalties  due  by  such  delinquent; 
and  such  property  may  be  sold  for  the  payment  of  the  taxes  and  penalties 
due  by  such  delinquent,  under  such  regulations  as  the  Legislature  may 
provide. 

Sec.  16.  The  sheriff  of  each  county,  in  addition  to  his  other  duties, 
shall  be  the  collector  of  taxes  therefor.  But  in  counties  having  ten 
thousand  inhabitants,  to  be  determined  by  the  last  preceding  census  of 
the  United  States,  a  collector  of  taxes  shall  be  elected,  to  hold  office  for 
two  years  and  until  his  successor  shall  be  elected  and  qualified. 

Sec.  17.  The  specification  of  the  objects  and  subjects  of  taxation 
shall  not  deprive  the  Legislature  of  the  power  to  reqiiire  other  subjects 
or  objects  to  be  taxed,  in  such  manner  as  may  be  consistent  with  the 
principles  of  taxation  fixed  in  this  Constitution. 

Sec.  18.  The  Legislature  shall  provide  for  equalizing,  as  near  as  may 
be,  the  valuation  of  all  property  subject  to  or  rendered  for  taxation  (the 
county  commissioners  court  to  constitute  a  board  of  equalization) ;  and 
may  also  provide  for  the  classification  of  all  lands  with  reference  to  their 
value  in  the  several  counties. 

*Sec.  19.  Farm  products  in  the  hands  of  the  producer  and  family  sup- 
plies for  home  and  farm  use  are  exempt  from  all  taxation  until  other- 
wise directed  by  a  two-thirds  vote  of  all  the  members  elect  to  both 
houses  of  the  Legislature. 


•Section  19,  Article  8,  declared  adopted  October  14,  1879. 


General  Tax  Laws  of  the  State  of  Texas.  6 

AKTICLE  3, 

Sec.  48.  The  Legislature  shall  not  have  the  right  to  levy  taxes  or  im- 
pose burdens  upon  the  people,  except  to  raise  revenue  sufficient  for  the 
economical  administration  of  the  government,  in  which  may  be  included 
the  following  purposes : 

The  payment  of  all  interest  upon  the  bonded  debt  of  the  State. 

The  erection  and  repairs  of  public  buildings. 

The  benefit  of  the  sinking  fund,  which  shall  not  be  more  than  two  per 
centum  of  the  public  debt;  and  for  the  payment  of  the  present  floating 
debt  of  the  State,  including  matured  bonds  for  the  payment  of  which 
the  sinking  fund  is  inadequate. 

The  support  of  public  schools,  in  which  shall  be  included  colleges  and 
universities  established  by  the  State;  and  the  maintenance  and  support 
of  the  Agricultural  and  Mechanical  College  of  Texas. 

The  payment  of  the  cost  of  assessing  and  collecting  the  revenue;  and 
the  payment  of  all  officers,  agents  and  employes  of  the  State  govern- 
ment, and  all  incidental  expenses  connected  therewith. 

The  support  of  the  blind  asylum,  the  deaf  and  dumb  asylum  and  the 
insane  asylum,  the  State  cemetery  and  the  public  grounds  of  the  State. 

The  enforcement  of  quarantine  regulations  on  the  coast  of  Texas. 

The  protection  of  the  frontier. 

ARTICLE  11. 

Sec.  4.  Cities  and  towns  having  a  population  of  ten  thousand  in- 
habitants or  less  may  be  chartered  alone  by  general  law.  They  may 
levy,  assess  and  collect  an  annual  tax  to  defray  the  current  expenses  of 
their  local  govermuent,  but  such  tax  shall  never  exceed,  for  any  one 
year,  one-fourth  of  1  per  cent,  and  shall  be  collectible  only  m  current 
money.  And  all  license  and  occupation  tax  levied,  and  all  fines,  forfeit- 
ures, penalties  and  other  dues  accruing  to  cities  and  towns  shall  be  col- 
lectible only  in  current  money. 

Sec.  5.  Cities  having  more  than  ten  thousand  inhabitants  may  have 
their  charter  granted  or  amended  by  special  act  of  the  Lejiislature,  and 
may  levy,  assess  and  collect  such  taxes  as  may  be  authorized  by  law,  but 
no  tax  for  any  purpose  shall  ever  be  lawful,  for  any  one  year,  which 
shall  exceed  2^  per  cent  of  the  taxable  property  of  such  city;  and  no 
debt  shall  ever  be  created  by  any  city  unless  at  the  same  time  provision 
be  made  to  assess  and  collect  annually  a  sufficient  sum  to  pay  the  in- 
terest thereon  and  create  a  sinking  fund  of  at  least  2  per  cent  thereon. 

Sec.  6.     Counties,  cities  and  towns  are  authorized,  in  such  mode  as 


6  General  Tax  Laws  of  the  State  of  Texas. 

maj'  now  or  may  hereafter  be  provided  by  law,  to  levy,  assess  and  collect 
the  taxes  necessary  to  pay  the  interest  and  provide  a  sinking  fund  to 
satisfy  any  indebtedness  heretofore  legally  made  and  undertaken ;  but  all 
such  taxes  shall  be  assessed  and  collected  separately  from  that  levied, 
assessed  and  collocted  for  current  expenses  of  municipal  government, 
and  shall,  when  levied,  specify  in  the  act  of  levying  the  purpose  there- 
for, and  such  taxes  may  be  paid  in  the  coupons,  bonds  or  other  indebted- 
ness for  the  payment  of  which  such  tax  may  have  been  levied. 

Sec.  7.  All  counties  and  cities  bordering  on  the  coast  of  the  Gulf  of 
Mexico  are  hereby  authorized,  upon  a  vote  of  two-thirds  of  the  taxpayers 
therein  (to  be  ascertained  as  may  be  provided  by  law),  to  levy  and  col- 
lect such  tax  for  construction  of  sea  walls,  breakwaters  or  sanitary  pur- 
poses, as  may  be  authorized  by  law,  and  may  create  a  debt  for  such  works 
and  issue  bonds  in  evidence  thereof.  But  no  del)t  for  any  purpose  shall 
ever  be  incurred  in  any  manner  by  any  city  or  county  unless  provision 
is  made,  at  the  time  of  creating  the  same,  for  levying  and  collecting  a 
sufficient  tax  to  pay  the  interest  thereon  and  provide  at  least  2  per  cent 
as  a  sinking  fund;  and  the  condemnation  of  the  right  of  way  for  the 
erection  ©f  such  works  shall  be  fully  provided  for. 

Sec.  9.  The  property  of  counties,  cities  and  towns  owned  and  held 
only  for  public  purposes,  such  as  public  buildings  and  the  sites  therefor, 
fire  engines  and  the  furniture  thereof,  and  all  property  used  or  intended 
for  extinguishing  fires,  public  grounds  and  all  other  property  devoted  ex- 
clusively to  the  use  and  benefit  of  the  public,  shall  be  exempt  from  forced 
sale  and  from  taxation;  provided,  nothing  herein  shall  prevent  the  en- 
forcement of  the  vendor's  lien,  the  mechanic's  or  builder's  lien,  or  other 
liens  now  existing. 

Sec.  10.  The  Legislature  may  constitute  any  city  or  town  a  separate 
and  independent  school  district.  And  when  the  citizens  of  any  city  or 
town  have  a  charter,  authorizing  the  city  authorities  to  levy  and  collect 
a  tax  for  the  support  and  maintenance  of  a  public  institution  of  learn- 
ing, such  tax  may  hereafter  be  levied  and  collected,  if,  at  an  election 
held  for  that  purpose,  two-thirds  of  the  taxpayers  of  such  city  or  town 
shall  vote  for  such  tax. 


General  Tax  Laws  of  the  State  of  Texas. 


CHAPTER  I. 


OF  THE  LEVY  OF  TAXES  AND  PAYMENT  OF  OCCUPATION  TAXES. 


Art. 
Ad    valorem    tax    for    general    revenue 

purposes    5040 

For   schools   5047 

Poll  tax   5048 

Occupation   taxes  5049 

Suits  to  recover   tax,   etc 5049a 

Duty     of     Comptroller     in     furnishing 

blank   occupation    tax   receipts 5049b 

Occupation   tax   on    persons   dealing    in 

unearned   wages   5049c 

County  ad  valorem,  etc 5050 

Taxes   payable   only   in   money 5051 


Art. 

Collector   to  keep   books,   etc 5052 

Tax     collector     to     be     furnished     with 

books,   etc 5053 

Tax   to   be  paid  before   occupation   be- 
gins      5054 

Occupation   tax  receipts   furnished  col- 
lectors     5055 

License,   transfer   of 5056 

Purchaser    of    unexpired    license    may 

pursue    occupation,    when 5057 

Revenue  agent;    duties 5058 

Shall  have   access   to  books,   etc 5059 

Compensation,   etc 5060 


ART.    5046.     AD   VALOREM   TAX   FOR   GENERAL   REVENUE 
PURPOSES.     (ACTS  OF  1905.) 

Section  1.  For  the  Years  1905  and  1906,  20  Cents  and  An- 
nually Thereafter  16|  Cents  on  the  $100  Valuation. — That  there 
shall  be  levied  and  collected,  for  general  revenue  purposes,  annually  for 
the  years  1905  and  1906  an  ad  valorem  tax  of  20  cents,  and 
annually  thereafter  an  ad  valorem  tax  of  16f  cents  on  the  one 
hundred  dollars  of  the  cash  value  thereof,  estimated  in  lawful  currency 
of  the  United  States,  on  all  real  property  situated  and  on  all  property 
o^vned  in  the  State  on  the  first  day  of  January  in  each  and  every  year, 
and  on  all  property  sent  out  of  the  State  prior  to  the  first  day  of  January 
for  the  purpose  of  evading  the  payment  of  the  taxes  thereon,  and  after- 
wards returned  to  the  State,  except  so  much  thereof  as  may  be  exempted 
by  the  Constitution  and  laws  of  this  State  or  the  United  States,  which 
cash  value  shall  be  estimated  in  the  manner  prescribed  by  law. 

Sec.  2.  Certain  Tax  Rolls  for  1905  Validated. — All  tax  rolls  for 
the  year  1905  upon  which  the  State  ad  valorem  tax  rate  for  general  pur- 
poses has  been  calculated  and  extended  at  the  rate  prescribed  in  Section 
1  of  this  act,  before  this  act  takes  effect,  and  whether  said  rolls  were 
returned  to  the  county  board  of  equalization  on,  before  or  after  August 
1,  1905,  and  whether  such  rolls  were  examined,  corrected  and  approved 
by  said  board  before  or  after  this  act  takes  effect,  are  hereby  validated, 
and  all  such  rolls  shall  have  the  same  force  and  effect,  and  in  every 
respect  be  as  valid  as  would  be  had  this  act  been  in  force  at  the  time  said 


8  General  Tax  Laws  of  the  State  of  Texas. 

rolls  were  made  up  and  returned  to  said  board  of  equalization,  and  said 
rolls  been  returned  to  said  board  on  or  before  August  1,  1905,  and  all 
tax  collectors  are  required  to  collect  said  tax  at  the  rate  provided  by 
Section  1  of  this  act. 

Sec.  3.  Correcting  Tax  Eolls  to  Conform  With  This  Act. — If, 
when  this  act  takes  effect,  the  tax  rolls  for  any  county  for  the  year  1905 
have  been  returned  to  the  county  board  of  equalization,  upon  which  tax 
rolls  the  State  ad  valorem  tax  for  general  revenue  purposes  is  calculated 
and  extended  at  a  rate  other  than  as  prescribed  in  Section  1  of  this  act, 
said  board,  if  they  have  not  already  examined,  corrected  and  approved  said 
rolls,  shall  not  do  so,  but  shall  return  the  same  to  the  tax  assessor  for 
correction  of  the  calculation  and  extension  of  said  tax  to  conform  to 
Section  1  of  this  act.  If  any  tax  rolls  have,  when  this  act  takes  effect, 
been  approved  by  the  county  board  of  equalization,  upon  which  said 
tax  is  calculated  and  extended  at  a  rate  other  than  is  prescribed  by  Sec- 
tion 1  of  this  act,  then  it  is  hereby  made  the  duty  of  the  tax  assessor, 
if  said  rolls  are  still  in  his  possession,  to  immediately  return  them  to 
said  board.  If  the  tax  assessor  has  sent  said  rolls  to  the  Comptroller  of 
Public  Accounts,  the  collector  and  county  clerk  of  his  county,  respec- 
tively, then  the  Comptroller  of  Public  Accounts  and  the  said  tax  col- 
lector and  county  clerk,  shall,  and  it  is  hereby  made  their  duty,  immedi- 
ately to  return  to  said  tax  assessor  the  rolls  received  from  him,  and  said 
tax  assessor  shall  imm.ediately  upon  receipt  of  all  said  rolls  return  them 
to  said  county  board  of  equalization.  The  county  board  of  equalization 
at  the  regular  August,  1905,  term  of  the  commissioners  court,  if  said 
rolls  have  been  returned,  or  if  not  then  returned,  then  at  a  special  meet- 
ing of  said  court,  to  be  called  and  held  as  soon  as  practicable  after  said 
rolls  are  returned,  shall  rescind  and  revoke  its  action  approving  said 
rolls  and  return  them  to  the  tax  assessor  for  correction  of  the  calculation 
and  extension  of  said  tax  to  conform  to  Section  1  of  this  act.  The  tax 
collector  shall,  within  ten  days  from  the  date  of  the  return  to  him  by 
said  board  of  said  rolls,  correct  the  same  by  calculating  and  extending 
thereon  the  State  ad  valorem  tax  for  general  revenue  purposes  at  the  rate 
prescribed  in  Section  1  of  this  act,  and  on  or  before  the  eleventh  day 
after  the  day  upon  which  said  rolls  were  returned  to  him  by  said  board, 
the  tax  assessor  shall  again  deliver  to  said  board  said  rolls  verified  by  his 
affidavit  as  required  by  Article  5130  of  the  Revised  Statutes,  together 
with  all  data  required  by  Article  5131  of  the  Revised  Statutes,  and  said 
county  board  of  equalization  shall,  as  soon  as  practicable  thereafter,  meet 
and  act  upon  said  rolls  as  directed  by  Article  5132  of  the  Revised  Stat- 
utes.   After  said  rolls  have  been  approved  by  said  board,  the  tax  assessor 


General  Tax  Laws  of  the  State  of  Texas.  9 

shall  send  one  copy  of  each  to  the  Coniplroller  oi'  i'ublic  Accounts,  one 
copy  of  each  to  the  collector  of  his  county,  and  he  shall  file  the  other 
copies  in  the  county  clerk's  office  until  the  next  assessment,  when  the 
assessor  shall  have  the  right  to  withdraw  them  and  use  as  provided  in 
Title  104  of  the  Revised  Statutes. 

Sec.  4.  Assessor  Not  to  Eeceive  Pay  Until  Rolls  Are  Made  in 
Accordance  With  This  Act. — It  shall  be  unlawful  for  the  Comptroller 
of  Public  Accounts  to  give  any  assessor  an  order  for  the  amount  due  him 
by  the  State  for  assessing  the  State  taxes  for  1905,  as  provided  by  Article 
5134  of  the  Revised  Statutes,  unless  and  until  said  Comptroller  shall 
have  received  one  copy  of  each  of  said  assessor's  rolls  duly  approved,  upon 
which  said  State  ad  valorem  tax  for  general  revenue  purposes  for  1905 
is  calculated  and  extended  at  the  rate  prescribed  in  Section  1  of  this  act. 
Provided,  that  no  tax  assessor  shall  be  entitled  to  or  be  paid  any  com- 
pensation whatsoever  for  making  the  corrections  required  by  Section  3 
of  this  act. 

1.  Taxes  are  burdens  and  charges  imposed  by  law,  upon  persons  or  property 
to  raise  money  for  public  purposes.     Clegg  vs.  State,  42  Texas,  608. 

2.  Taxes  are  the  enforced  proportional  contributions  of  persons  and  prop- 
erty, levied  by  authority  of  the  State  for  the  support  of  the  government  and  for 
all  public  needs.  McFadden  vs.  Langham,  58  Texas,  584;  Harris  County  vs. 
Boyd,  70  Texas,  240. 

3.  The  word  "tax"  means  burden,  charge  or  imposition,  put  or  set  upon 
persons  or  property,  for  public  use.     Ex  Parte  Cooper,  3  Tex.  App.,  493. 

4.  The  essentials  of  a  valid  tax  are:  A  levy  by  competent  legislative 
authority,  and  a  valid  assessment  by  the  officer  or  tribunal  to  whom  this  duty  is 
committed  by  law.     Geroge  vs.  Dean,  47  Texas,  73. 

5.  Taxes  arc  equal  and  uniform  when  all  persons  or  class  of  persons  in  the 
territory  are  taxed  at  the  sam.e  rate  upon  the  same  value  or  thing.  Norris  vs. 
City  of' Waco,  57  Texas,  035. 

6.  State  taxes  are  levied  by  general  laws,  and  are  not  required  to  be  proven. 
County  taxes  are  levied  by  the  commissioners  court,  and  must  be  proven.  The 
tax  deed  is  not  admissible  to  show  tliat  the  commissioners  court  levied  the 
county  tax.  Greer  vs.  Howell,  64  Texas,  688;  Houston  vs.  Washington,  41  S. 
W.  Rep.,  135. 

7.  Laws  levying  taxes  for  general  purposes  have  no  reference  to  taxes 
assessed  under  special  authority.  Austin  vs.  G.,  C.  &  S.  F.  Rv.  Co.,  45  Texas, 
234. 

8.  A  repeal  of  tax  laws  does  not  alTeet  the  right  of  the  State  to  collect 
taxes  levied  under  them  but  not  collected  at  the  time  they  are  repealed.  Clegg 
vs.  State,  42  Texas,  605. 

9.  The  words  "tax,"  "taxes"  and  "taxation,"  as  used  in  the  Constitution, 
witliout  some  qualifying  word,  applj'^  onlv  to  ad  valorem  taxes.  Taylor  vs.  Boyd, 
63  Te.xas,  533. 

10.  When  the  order  of  the  county  court,  imposing  the  tax  within  its  author- 
ity, states  that  the  amount  of  the  tax.  and  the  property  upon  wliicli  it  is  levied, 
such  order  is  sufficient.     Labadie  vs.  Dean,  47  Texas,  90. 

11.  No  county  tax  shall  be  levied  except  at  a  regular  term  of  the  court  and 
when  all  the  members  of  the  court  are  present.  Article  1540.  Revised  Statutes 
of  1895.     See  also  Free  vs.  Scarborough,  70  Texas,  672;  S  S.  W.  Rep.,  490. 


10  General  Tax  Laws  of  the  State  of  Texas. 

AET.  5047.     FOR  SCHOOLS.     (ACTS  OF  1895.) 

There  shall  be  levied  and  collected  an  annual  ad  valorem  State  school 
tax  of  20  cents  for  the  year  1895,  and  of  18  cents  for  the 
years  thereafter,  on  the  one  hundred  dollars  of  the  cash  value  thereof, 
estimated  in  lawful  currency  of  the  United  States,  on  all  real  property 
situated  and  on  all  personal  property  owned  in  the  State  on  the  first 
day  of  January  of  each  year,  and  all  personal  property  sent  out  of  the 
State  for  the  purpose  of  avoiding  the  payment  of  taxes  thereon  and 
afterwards  returned  to  the  State,  except  so  much  thereof  as  may  be  ex- 
empted by  the  Constitution  and  laws  of  this  State  or  the  United  States, 
which  cash  value  shall  be  estimated  in  the  manner  prescribed  by  law. 

ART.  5048.     POLL  TAX.     (ACTS  OF  1883.) 

There  shall  be  levied  and  collected  from  every  male  person  between 
the  ages  of  twenty-one  and  sixty  years,  resident  within  this  State,  on  the 
first  day  of  January  of  each  year  (Indians  not  taxed,  and  persons  insane, 
blind,  deaf  and  dumb  or  those  who  have  lost  one  hand  or  foot,  excepted), 
an  annual  poll  tax  of  one  dollar  and  fifty  cents,  one  dollar  for  the  benefit 
of  free  schools,  and  fifty  cents  for  general  revenue  purposes;  provided, 
that  no  county  shall  levy  more  than  twenty-five  cents  poll  tax  for  county 
purposes. 

1.  All  officers  and  enlisted  men  of  the  Texas  National  Guard  who  comply 
with  all  their  military  duties  shall  be  exempt  from  the  payment  of  poll  taxes 
save  the  poll  tax  prescribed  by  the  Constitution  for  the  support  of  public 
schools.  Section  54,  Chapter  131,  Acts  of  the  Twenty-eighth  Legislature.  In 
order  to  entitle  any  company  of  the  Texas  National  Guard  to  the  exemption 
specified  in  the  first  subdivision  of  Section  54,  the  commanding  officer  of  such 
company  sliall  annually,  between  the  first  and  twentieth  days  of  January,  file 
with  the  assessor  of  taxes  of  his  county  a  list  of  all  members  of  his  company 
who  liave  faithfully  discharged  all  their  military  duties  for  the  year  preceding, 
and  who  shall  have  been  present  at  the  last  three  preceding  regular  meetings  of 
the  company  for  parade  or  drill,  or  have  been  excused  for  non-attendance  thereon 
by  reason  of  illness;  such  list  shall  be  verified  by  the  affidavit  of  such  command- 
ing officer.     Section  55.,  Chapter  131,  Acts  of  the  Twenty-eighth  Legislature. 

2.  Section  55,  Chapter  131,  Acts  of  the  Twenty-eighth  Legislature,  must  be 
strictly  complied  with  before  the  exemption  can  be  allowed.  The  list  must  be 
made  up,  sworn  to  and  filed  with  the  tax  assessor  before  January  20th  in  the 
year  for  which  the  exemption  is  claimed.     Ruling  of  Comptroller. 

3.  Each  general,  field  and  staff  officer  and  non-commissioned  staff  officer  may 
file  his  affidavits  Avith  the  county  officers  named  in  Sections  55,  56  and  57,  re- 
spectively (Cliapter  131,  Acts  of  the  Twenty-eighth  Legislature),  to  the  effect 
that  he  is  a  member  of  the  Texas  National  Guard  in  good  standing,  and  that  he 
has  faithfully  discharged  all  his  military  duties  for  the  year  preceding,  when  he 
shall  be  entitled  to  the  exemptions  naTiicd  in  Section  54.  Section  58,  Acts  of  the 
Twenty-eighth  Legislature. 

4.  A  person  to  be  exempt  from  tlie  paj'ment  of  poll  taxes  on  account  of  hav- 
ing "lost  one  hand  or  one  foot"  must  have  actually  lost  one  of  those  members; 
the  fact  that  he  has  lost  the  use  of  them  does  not  entitle  him  to  the  exemption. 
Ruling  of  Comptroller. 

5.  An  ex-convict  is  not  exempt  from  tlie  payment  of  i)oll  taxes  whether  his 
citizenship  has  been  restored  or  not.     Opinion  of  Attorney  General. 


General  Tax  Laws  of  the  State  of  Texas.  11 

ART.  5049.     OCCUPATION  TAXES.     (ACTS  OF  1897.) 

There  shall  be  levied  on  and  collected  from  every  person,  firm,  com- 
pany or  association  of  persons  pursuing  any  of  the  occupations  named 
in  the  following  numbered  subdivisions  of  this  article,  an  annual  occupa- 
tion tax,  which  shall  be  paid  annually  in  advance,  except  when  herein 
otherwise  provided,  on  every  such  occupation  or  separate  establishment, 
as  follows: 

Subdivision  1.  Merchants. — From  every  merchant  whose  annual  pur- 
chases amount  to  less  than  two  thousand  dollars,  three  dollars;  from 
every  merchant  whose  annual  purchases  amount  to  two  thousand  dol- 
lars or  less  than  five  thousand  dollars,  six  dollars;  from  every  merchant 
whose  annual  purchases  amount  to  five  thousand  dollars  or  less  than  ten 
thousand  dollars,  twelve  dollars;  from  every  merchant  whose  annual 
purchases  amount  to  ten  thousand  dollars  or  less  than  fifteen  thousand 
dollars,  twenty  dollars;  from  every  merchant  whose  annual  purchases 
a,mount  to  fifteen  thousand  dollars  or  less  than  twenty-five  thousand  dol- 
lars, twenty-five  dollars;  from  every  merchant  whose  annual  purchases 
amount  to  twenty-five  thousand  dollars  or  less  .than  fifty  thousand  dol- 
lars, sixty  dollars;  from  every  merchant  whose  annual  purchases  amount 
to  fifty  thousand  dollars  or  less  than  one  hundred  and  fifty  thousand 
dollars,  one  hundred  and  twenty-five  dollars ;  from  every  merchant  whose 
annual  purchases  amount  to  one  hundred  and  fifty  thousand  dollars  or 
less  than  two  hundred  and  fifty  thousand  dollars,  one  hundred  and  fifty 
dollars;  from  every  merchant  whose  annual  purchases  amount  to  two 
hundred  and  fifty  thousand  dollars  or  less  than  five  hundred  thousand 
dollars,  two  hundred  dollars;  from  every  merchant  whose  annual  pur- 
chases amount  to  five  hundred  thousand  dollars  or  less  than  seven  hun- 
dred and  fifty  thousand  dollars,  two  hundred  and  fifty  dollars;  from 
every  merchant  whose  annual  purchases  amount  to  seven  hundred  and 
fifty  thousand  dollars  or  more,  three  hundred  dollars.  Every  person, 
firm,  corporation  or  association  of  persons  desiring  to  sell  goods,  wares  or 
merchandise  within  this  State  shall,  before  pursuing  such  occupation, 
pay  the  tax  for  one  year  and  take  out  a  license  to  pursue  the  occupation 
of  the  merchant  of  the  class  to  which  he  properly  belongs,  according  to 
his  annual  purchases,  as  provided  by  law,  and  shall  file  with  the  tax 
collector  an  affidavit  of  the  amount  of  his  annual  purchases  for  the  past 
year,  if  previously  engaged  in  such  business,  or  a  part  of  a  year,  if  en- 
gaged in  such  business  less  than  a  year,  and  also  of  the  estimated  amount 
of  his  annual  purchases  for  the  ensuing  year.  Said  affidavit  shall  be 
filed,  and  preserved  by  the  tax  collector  as  a  part  of  the  records  of  his 
office,  and  shall  be  in  substance  as  follows,  viz. : 


12  General  Tax  Laws  of  the  State  of  Texas. 

"The  undersigned,  as  the  representative  of ,  doing  business 

at ,  Texas,  do  solemnly  swear  that  the  estimate  made  of  the 

annual  purchases  of  said  concern  of  goods,  wares  and  merchandise  for 

the  next  ensuing  year  does  not  exceed thousand  dollars. 

I  further  swear  that  the  annual  purchases  of  said  concern  for  the  past 
months  did  not  exceed  the  sura  of thousand  dollars." 

Said  affidavit  shall  be  signed  and  sworn  to  before  some  officer  author- 
ized to  administer  oaths,  and  for  this  purpose  the  tax  collector  of  coun- 
ties, cities  and  towns  are  hereby  authorized  to  administer  oaths. 

Sub.  2.  Merchants  Moving  from  Place  to  Place. — From  every  mer- 
chant who  may  remove  from  place  to  place  and  offer  for  sale  "bank- 
rupt stocks"  of  goods,  or  advertising  "fire  sales,"  or  "water  and  fire  dam- 
aged stocks  for  sale,"  for  a  limited  period  of  time,  there  shall  be  col- 
lected one  hundred  dollars  per  month  for  the  first  month,  or  less  than 
a  month,  for  each  and  every  place  where  such  business  is  located;  and 
for  each  additional  month  that  such  sales  are  continued,  at  any  given 
place,  said  merchant  shall  pay  an  additional  sum  of  twenty  dollars;  pro- 
vided, that  where  they  remain  for  six  months  in  one  place,  m  addition 
to  the  one  hundred  dollars  charged  for  the  first  month,  they  shall  pay 
an  additional  sum  of  ten  dollars  per  month;  and  provided  further,  that 
if  they  remain  in  one  place  for  the  period  of  twelve  months,  they  shall 
be  required  to  pay,  in  addition  to  the  one  hundred  dollars  for  the  first 
month,  the  sum  fixed  in  the  preceding  paragraph,  according  to  class 
and  amount  of  goods  sold  in  one  3'ea'r. 

Sub.  3.  Peddlers  of  Patent  Medicines. — From  every  traveling  person 
selling  patent  or  other  medicines,  one  hundred  dollars ;  and  no  traveling 
person  shall  so  sell  until  said  tax  is  paid ;  provided,  that  this  tax  shall  not 
apply  to  commercial  travelers,  drummers  or  salesmen  making  sales,  or 
soliciting  trade  for  merchants  engaged  in  the  sale  of  drugs  or  medicines 
by  wholesale. 

Sub.  4.  Fortune  Tellers. — From  every  fortune  teller,  ten  dollars; 
from  every  clairvoyant  or  mesmerist,  who  plies  his  or  her  vocation  for 
money,  ten  dollars  for  each  and  every  county  in  which  such  vocation  is 
carried  on. 

Sub.  5.  Brol-ers  and  Bankers. — From  every  person,  firm  or  associa- 
tion of  persons  engaged  in  discounting  or  shaving  paper,  or  engaged  in 
business  as  money  brokers  or  bankers,  or  dealers  in  stocks,  securities  or 
bills  of  exchange,  or  in  buying  or  selling  bonds,  State,  county  or  city 
warrants,  or  other  claims  against  the  State,  an  annual  tax  of  fifty  dol- 
lars. 

Sub.  6.     Photograph  Oallery. — From  every  operator  or  owner  of  any 


General  Tax  Laws  of  the  State  of  Texas.  13 

daguerrean,  photograph,  or  other  like  gallery,  by  whatever  name  called, 
an  annual  tax  of  ten  dollars. 

Sub.  7.  Auctioneers. — From  every  auctioneer,  an  annual  tax  of  ten 
dollars. 

Sub.  8.  Toll  Bridge. — From  every  keeper  of  a  toll  bridge,  an  annual 
tax  of  seven  dollars. 

Sub.  9.  Ship  Broker. — From  every  person,  firm  or  association  of 
persons  following  the  occupation  of  ship  brokers  or  ship  agents,  an  an- 
nual tax  of  ten  dollars. 

Sub.  10.  Commission  Men. — From  every  person,  firm  or  association 
of  persons  selling  on  commission,  ten  dollars. 

Sub.  11.  Land  Agent. — From  every  land  agent  there  shall  be  col- 
lected an  annual  tax  of  five  dollars.  The  term  "land  agent"  shall  be 
construed  to  mean  any  person,  firm  or  association  of  persons  performing 
for  compensation  any  of  the  following  services:  purchasing  or  selling 
real  estate  for  others;  purchasing  or  selling  land  certificates  for  others. 
But  this  term  "land  agent"  shall  not  be  construed  so  as  to  levy  a  tax 
upon  an  attorney  in  addition  to  the  one  hereinafter  levied. 

Sub.  12.  Attorneys. — From  every  person  practicing  law,  and  from 
every  conveyancer  or  other  person  drawing  deeds  or  other  legal  instru- 
ments for  pay,  five  dollars;  provided,  that  attorneys-at-law  shall  only 
pay  county  occupation  tax  in  the  county  of  his  or  their  residence. 

Sub.  13.  Traveling  Physicians,  etc. — From  every  physician,  surgeon, 
oculist  or  medical  or  other  specialist  of  any  kind,  traveling  from  place 
to  place  in  the  practice  of  his  profession,  an  annual  tax  of  fifty  dollars; 

from  every  dentist,  five  dollars. 

Sub.  14.  Local  Physician.  —  From  every  local  practicing  physician, 
surgeon,  veterinary  surgeon,  or  any  medical  or  surgical  specialist,  an  an- 
nual tax  of  five  dollars. 

[Note. — Tliis  subdivision  repealed.  See  Chapter  CLXXX,  Acts  of  the  Twenty- 
sixth  Legishitiue.] 

Sub.  15.  Shooting  Gallery. — From  every  person  or  firm  keeping  a 
shooting  gallery  at  which  a  fee  is  paid  or  demanded,  an  annual  tax  of 
thirty  dollars  in  each  county. 

Sub.  16.  Knife  Bach,  etc. — From  every  person  or  firm  keeping  a 
knife,  cane  or  doll  rack,  or  any  other  device  upon  which  rings  are  pitched, 
or  at  which  balls  are  thrown,  an  annual  tax  of  twenty-five  dollars. 

Sub.  17.  Billiard  Tables. — From  every  billiard,  pool  tabic,  or  any- 
thing of  the  kind  used  for  profit,  twenty  dollars;  and  any  such  table 
used  in  connection  with  any  drinking  saloon  or  other  place  of  business 
where  intoxicating  liquors,  cigars  or  other  things  of  value  are  sold  or 


IJ:  General  Tax  Laws  of  the  State  of  Texas. 

given  awa}',  or  upon  which  any  money  or  other  thing  of  value  is  paid, 
shall  be  regarded  as  used  for  profit. 

Sub.  18.  Pools. — From  any  person  or  persons  who  shall  sell  pools 
on  horse  races  or  other  contests,  five  dollars  for  each  and  every  day  they 
riiay  so  sell  said  pools. 

Selling  pools  on  horse  races  prohibited  except  on  the  day  and  within  the  en- 
closure where  such  races  are  run.  Chapter  165,  Acts  of  the  Twenty-ninth  Leg- 
islature. 

Sub.  19.  Nine  or  Ten  Pin  Alley. — From  every  nine  or  ten  pin  alley 
or  any  other  alley  used  for  profit,  by  whatever  name  called,  constructed 
or  operated  upon  the  principle  of  a  bowling  alley,  and  upon  which  balls, 
rings  or  other  devices  used  as  substitutes  thereof  are  rolled,  without 
regard  to  the  number  of  pins  used,  or  whetlier  pins  are  used  or  not,  or 
whether  the  balls,  rings  or  other  devices  are  rolled  by  hand  or  with  a 
cue  or  any  other  device,  one  hundred  dollars.  Any  such  alley  used  in 
connection  with  any  drinking  saloon,  or  any  drug  store,  or  with  any  drug 
store  where  intoxicating  liquors  are  sold,  or  given  away,  or  upon  which 
money  or  anything  of  value  is  paid,  shall  be  regarded  as  used  for  profit. 

Sub.  20.  Hobby  Horses. — From  all  persons  keeping  or  using  for 
profit  any  hobby  horse,  flying- jenny,  or  device  of  that  character,  with  or 
without  name,  fifteen  dollars  for  each  county  wherein  the  same  are  kept 
or  used. 

Sub.  21.  Peddlers. — There  shall  be  collected  by  the  State  annually 
in  advance  an  occupation  tax  on  all  persons  or  firms  pursuing  any  of 
the  following  occupations,  towit:  From  every  foot  peddler,  five  dollars 
in  each  county  in  which  he  peddles;  from  every  peddler  with  one  horse 
or  one  pair  of  oxen,  the  sum  of  seven  dollars  and  fifty  cents  in  the  county 
where  he  peddles;  from  every  peddler  with  two  horses  or  two  pairs  of 
oxen,  ten  dollars  in  each  county  in  which  said  occupation  is  pursued; 
from  every  peddler  with  sail  or  other  boat  in  streams  along  coasts  or  bays 
of  this  State,  ten  dollars  in  each  county  in  which  said  occupation  is 
pursued;  provided,  that  nothing  herein  contained  shall  be  so  construed 
as  to  include  traveling  vendors  of  literature  or  traveling  vendors  of 
poultry,  vegetables,  fruits  or  other  country  produce  exclusively,  and  fruit 
trees  exclusively. 

Every  county  in  this  State  where  any  of  said  occupations  are  pursued 
shall  be  entitled  to  collect  for  the  use  of  said  county  one-half  of  the 
amount  required  to  be  paid  to  the  State. 

[Note. — The  original  Subdivision  21  unconstitutional.  Ex  Parte  Jones.  43 
S.  W.  Rep.,  513.  Sections  1  and  3  of  Chapter  116,  Acts  of  the  Twenty-sixth 
Legislature,  the  law  under  which  peddlers  are  now  required  to  pay  an  occupa- 
tion tax,  are  here  inserted  as  Subdivision  21.] 


General  Tax  Laws  of  the  State  of  Texas.  15 

Sub.  22.  Theatres. — From  every  theatre  or  dramatic  representation 
for  which  pay  for  admission  is  demanded  or  received  in  towns  or  cities 
of  1500  inhabitants  or  less,  one  dollar;  in  towns  and  cities  of  loOO  and 
not  over  3000,  two  dollars;  in  towns  and  cities  of  over  3000  and  not  less 
than  5000,  three  dollars;  in  towns  and  cities  over  5000  and  not  over 
10,000,  four  dollars,  and  in  towns  and  cities  of  over  10,000  inhabitants, 
five  dollars  per  day  for  every  day  they  may  perform;  provided,  that 
theatrical  or  dramatic  representations  given  by  performers  for  instruc- 
tion only,  or  entirely  for  charitable  purposes,  shall  not  be  herein  in- 
cluded. Provided,  however,  that  this  tax  shall  not  bo  collected  where 
the  perforiTiances  are  exhibited  in  regularly  recognized  opera  houses  or 
theatres,  but  in  lieu  of  said  tax  the  managers  of  said  opera  houses  or 
theatres  shall  pay  an  annual  occupation  tax  of  twenty-five  dollars. 

Sub.  23.  Circus,  etc. — From  every  circus  wherein  equestrian  or  acro- 
batic feats  and  performances  are  exhibited,  for  which  pay  for  admission 
is  demanded  or  received,  for  each  performance  or  exhibition  where  an 
admission  fee  of  one  dollar  is  charged,  two  hundred  and  fifty  dollars; 
for  each  performance  or  exhibition  where  admission  fee  of  75  cents  is 
charged,  two  hundred  dollars ;  for  each  performance  where  50  cents  or 
less  is  charged,  one  hundred  dollars;  provided,  that  the  amount  of  fee 
charged  for  reserved  seats  shall  be  considered  as  a  part  of  such  admis- 
sion fee;  provided,  that  where  there  is  a  combination  of  circus  and 
menagerie,  or  circus  and  other  exhibitions,  the  highest  tax  fixed  by  this 
act  for  any  division  or  department  of  the  combination  shall  be  col- 
lected ;  provided  further,  that  every  show  or  exhibition  which  advertises 
itself  as  a  circus  or  menagerie,  or  a  combination  of  circus  and  menag- 
erie, shall  be  held  and  construed  to  be  a  circus  or  a  menagerie  or  a  circus 
and  menagerie,  whether  it  be  such  or  not. 

Sub.  24.  Menageries  and  Other  Shows. — From  every  menagerie,  wax- 
works museum,  side  show  or  exhibition,  whether  connected  with  a  circus 
or  not,  where  a  separate  fee  for  admission  is  demanded  or  received,  ten 
dollars  for  every  performance  or  exhibition  in  which  fees  for  admission 
are  received. 

Sub.  25.  Acrobatic  Shows. — From  every  exhibition  where  acrobatic 
feats  are  performed  and  an  admission  fee  charged  for  profit,  not  con- 
nected with  the  circus  or  theatre,  ten  dollars  for  each  performance. 

Sub.  2G.  Sleight  of  Hand. — From  every  sleight  of  hand  perform- 
ance or  exhibition  of  legerdemain,  not  connected  with  a  theatre  or  circus, 
twenty-five  dollars. 

Sub.  27.  Dog  Fights. — From  every  person  bringing  off  a  fight  be- 
tween dogs  and  bulls,  or  between  bears  and  dogs,  or  between  bulls  and 


16  General  Tax  Laws  of  the  State  of  Texas. 

any  other  animals,  or  between  dogs  and  dogs,  five  hundred  dollars  for 
each  performance. 

Sub.  28.  Cock-pit. — From  every  cock-pit,  when  kept  for  profit,  or 
upon  which  any  money  or  anything  of  value  is  bet  or  paid,  fifty  dollars. 

Sub.  29.  Menageries  and  Other  Shows. — From  every  menagerie,  wax- 
works or  exhibition  of  any  kind  where  a  separate  fee  for  admission  is 
demanded  or  received,  ten  dollars  for  every  day  on  which  fees  for  such 
admission  are  received;  provided,  that  exhibitions  by  associations  organ- 
ized for  promotion  of  art,  science,  charity  or  benevolence,  shall  be 
exempt  from  taxation;  and  provided  further,  that  persons  who  form  a 
museum  composed  entirely  of  the  products  of  Texas  shall  have  the  right 
to  exhibit  the  same  for  a  fee  without  paying  any  occupation  tax. 

Sub.  30.  Concerts. — From  every  concert  where  a  fee  for  admission 
is  demanded  or  received,  two  dollars;  provided,  that  entertainments 
when  given  by  the  citizens  for  charitable  purposes,  or  for  the  support 
or  aid  of  literary  or  cemetery  associations,  are  exempt. 

Sub.  31.  Livery  StaMes,  etc. — From  every  livery  or  feed  stable,  30 
cents  for  each  stall  and  30  cents  for  each  hack,  buggy  or  other  vehicle; 
and  from  every  hack,  buggy,  dray,  wagon  or  other  vehicle  let  for  hire 
not  connected  with  a  livery,  feed  or  sale  stable,  two  dollars;  from  every 
wagon  yard  used  for  profit,  five  dollars. 

Sub.  32,  Insurance  Adjusters  and  Agents. — From  each  and  every 
person  acting  as  general  adjuster  of  losses,  or  agents  of  life,  fire,  marine 
and  accident  insurance  companies,  who  may  transact  any  business  as 
such  in  this  State,  an  annual  occupation  tax  of  fifty  dollars.  By  "gen- 
eral agent,"  as  used  in  this  law,  is  meant  any  person  or  firm,  representa- 
tive of  any  insurance  company  in  this  State,  or  who  may  exercise  a 
general  supervision  over  the  business  of  such  insurance  company  in  this 
State,  or  over  the  local  agency  thereof  in  this  State,  or  any  subdivision 
thereof;  provided,  that  when  such  a  general  agent  acts  as  a  local  agent, 
he  shall  pay  an  additional  tax  as  a  local  agent,  as  hereinafter  provided. 

Sub.  33,  Local  Insurance  Agents. — From  each  and  every  person  or 
firm  acting  as  local  agent  or  agents  of  life,  fire,  marine  and  accident  in- 
surance companies,  who  may  transact  any  business  as  such  in  this  State, 
an  annual  occupation  tax  of  five  dollars.  By  "local  agent,"  as  used 
in  this  law,  is  meant  any  person  or  firm  who  may  solicit,  contract  for  or 
receive  premiums  for  insurance  in  this  State  for  any  insurance  com- 
pany or  companies,  or  who  may  deliver  contracts  or  policies  of  insur- 
ance, including  railway  agents  and  employes  who  may  solicit  or  receive 
premiums  for  accident  insurance  in  this  State. 

Sub.  34.  Same. — From  each  and  every  person  or  firm  acting  as  local 
agent  or  agents  of  industrial  life  insurance  companies,  who  may  transact 


General  Tax  Laws  of  the  State  of  Texas.  17 

any  business  as  siicli  in  this  State,  an  annual  tax  of  two  dollars.  By 
"industrial  life  insurance/'  as  used  in  this  law,  is  meant  insurance 
adapted  to  the  wants  and  necessities  of  the  wage-earners,  in  that  the 
policies  are  small  and  the  premium  collected  weekly  at  the  homes  of  the 
insured,  the  maximum  policy  or  [of]  insurance  written  on  any  one  per- 
son being  one  thousand  dollars. 

Sub.  35.  Lighining  Rods. — From  every  person,  firm  or  association 
of  persons,  dealing  in  lightning  rods,  an  annual  tax  of  thirty-six  dollars 
to  the  State  and  eighteen  dollars  as  county  tax  to  the  county  in  which 
such  business  is  carried  on;  and  upon  every  person  canvassing  for  the 
sale  of  lightning  rods,  an  annual  tax  of  one  hundred  dollars  to  the  State 
and  fifty  dollars  as  county  tax,  in  each  county  in  which  such  canvassing 
is  done. 

Sub.  36.  Cotton  Brol-crs,  etc. — From  every  person,  firm  or  asso- 
<;iation  of  persons  following  the  occupation  of  cotton  broker,  cotton 
factor,  or  commission  merchant,  in  a  city  of  ten  thousand  inhabitants 
or  over,  thirty-five  dollars;  and  in  all  cities  and  towns  of  less  than  ten 
thousand  inhabitants,  an  annual  tax  of  eighteen  dollars;  provided,  that 
a  merchant  who  pays  an  occupation  tax  under  this  law  shall  not  be  con- 
sidered as  a  cotton  broker.  A  "commission  merchant,"  in  the  meaning 
of  this  article,  is  every  person,  firm  or  association  of  persons,  receiving 
country  produce,  horses,  cattle,  sheep,  hogs,  grain,  corn,  hay,  lumber, 
shingles,  wood,  coal,  goods,  wares  and  merchandise,  or  anything  else  for 
sale,  to  be  accounted  for  to  the  owner  when  sold,  and  charging  a  com- 
mission therefor. 

Sub.  37.  Pawnbrokers. — From  every  pawnbroker,  an  annual  tax  of 
one  hundred  and  fifty  dollars. 

Sub.  38.  Cotton,  Wool  or  Hide  Buyers. — From  every  cotton  buyer  or 
buyer  of  wool  or  hides,  ten  dollars;  provided,  that  a  merchant  who  pays 
an  occupation  tax,  as  herein  prescribed,  shall  not  be  considered  a  cotton 
buyer  or  buyer  of  wool  or  hides. 

(This  subdivision  is  unconstitutional.     Rainey  vs.  State,  53  S.  VV.  Rep.,  882.) 

Sub.  39.  Sewing  Machine  Agents. — From  every  person,  firm,  agency, 
or  association  of  persons  dealing  in  sewing  machines,  an  annual  tax  of 
fifteen  dollars  to  the  State  and  seven  dollars  as  a  county  tax  m  every 
county  where  such  business  may  be  carried  on;  provided,  that  a  mer- 
chant who  pays  an  occupation  tax,  as  required  by  this  article,  shall  not 
be  required  to  pay  this  special  tax  to  sell  sewing  machines  when  sold  in 
his  place  of  business. 

Sub.  40.  Clock  Peddlers,  etc.  —  From  every  person  or  firm  who 
peddles     out     clocks,     agricultural     implements,     cooking     stoves     or 


18  General  Tax  Laavs  of  the  State  of  Texas. 

ranges,  wagons,  buggies,  carriages,  surre^-s  and  other  similar  vehi- 
cles, washing  machines  and  churns,  an  annual  tax  of  two  hun- 
dred and  fifty  dollars,  to  be  paid  in  each  county  in  which  said 
occupation  is  pursued;  provided,  that  a  merchant  who  pays  an  oc- 
cupation tax  as  now  required  by  law  shall  not  1)6  required  to  pay  this 
special  tax  for  selling  the  articles  named  in  this  section  when  sold  in  his 
place  of  business.  Every  county  in  this  State  where  any  of  said  occupa- 
tions are  pursued  shall  be  entitled  to  collect  for  the  use  of  said  county 
one-half  of  the  amount  required  to  be  paid  to  the  State, 

(The  original  Subdivision  40  unconstitutional.  Ex  Parte  Overstreet,  46  S. 
W.  Rep.,  825.  Sections  2  and  3,  Chapter  11(5,  Acts  of  the  Twenty-sixth  Legisla- 
ture, a  re-enactment  of  the  same  law  with  the  constitutional  objections  elimi- 
nated, are  here  inserted  as  Subdivision  40.) 

Sub.  41.  Express  Companies. — Each  and  every  express  company  shall 
annually,  on  or  before  the  first  day  of  March,  through  its  superintendent 
or  other  chief  officer  or  authorized  agent,  file  with  the  Comptroller  of 
Public  Accounts  a  report  under  oath,  showing  the  amount  of  charges  and 
freights  within  this  State  paid  to  or  uncollected  by  such  companies  on 
account  of  money,  goods  and  merchandise  carried  within  this  State  dur- 
ing the  year  ending  December  31st  next  preceding,  and  said  express 
companies,  at  the  time  of  filing  their  required  report,  shall  pay  to  the 
Treasurer  of  the  State  1^  per  cent  of  their  gross  receipts,  as 
shown  by  their  said  report.  The  receipt  of  the  State  Treasurer  shall 
be  evidence  of  the  payment  of  such  taxes,  city  or  town  corporation  in 
this  State;  provided,  that  this  article  shall  not  be  construed  to  prohibit 
the  levy  of  State,  county  and  municipal  taxes  upon  the  real  and  per- 
sonal pr&perty  of  such  companies.  Each  and  every  express  company  fail- 
ing or  refusing  to  file  the  report  herein  required,  and  pay  the  required 
taxes,  shall  forfeit  to  the  State  twenty-five  dollars  for  each  day  said 
report  and  payment  are  delayed.  For  the  purpose  of  suit  to  recover  the 
taxes  and  forfeitures,  venue  and  jurisdiction  is  hereby  expressly  con- 
ferred on  the  courts  of  Travis  county,  and  service  upon  any  agent  or 
officer  of  such  company  within  this  State  shall  in  all  respects  be  held 
legal  and  valid. 

(This  subdivision  repealed  by  Section  1,  Chapter  148,  Acts  of  the  Twenty- 
ninth   Legislature.     Post   Chapter   9b,   Section   1.) 

Sub.  43.  Railroads  and  Steamboats. — From  every  person,  firm  or  as- 
sociation of  persons  owning  or  running  any  railroad  cars  or  steamboats 
in  this  State,  there  shall  be  collected  quarterly,  on  the  first  day  of 
January,  April,  July  and  October  of  each  year,  a  tax  of  1  per  cent  on 
their  gross  receipts  from  all  their  passenger  travel  within  this  State. 


General  Tax  Laws  of  the  State  of  Texas.  19 

The  said  gross  receipts  to  be  returned  under  oath  by  said  owner,  agents 
or  manager  to  the  Comptroller,  and  said  tax  to  be  collected  by  said 
Comptroller  under  such  regulations  as  he  may  prescribe;  provided,  that 
nothing  herein  contained  shall  authorize  the  levy  of  any  county  or  muni- 
cipal tax  upon  sucli  person,  firm  or  association  of  persons, 

(This  subdivision  repealed  by  Chapter  141,  Acts  of  the  Twenty-ninth  Legis- 
lature.    Post  Chapter  9c.) 

Sub.  43.  Telegraph  Companies. — From  every  chartered  telegraph 
company  doing  business  in  this  State,  there  shall  be  collected  1  cent 
for  every  full  rate  message  sent  by  any  person,  firm  or  association  of 
persons  within  this  State  to  any  person  within  this  State,  and  one-half 
that  for  any  message  less  than  a  full  rate  message  so  sent.  This  tax  to 
be  paid  quarterly  to  the  Comptroller  on  the  sworn  statement  of  the 
chief  manager  of  said  company  or  companies,  or  any  other  officer  author- 
ized by  said  companies  to  make  said  statement,  who  shall  keep  a  record 
of  such  messages;  and  the  receipt  of  the  .Comptroller,  under  seal,  shall 
be  issued  to  said  company  or  companies,  certified  copies  of  which  shall 
be  evidence  of  the  payment  of  the  State  tax ;  provided,  railroad  messages 
for  running  their  trains  and  for  company  use  shall  not  be  taxed;  and 
provided  further,  that  nothing  herein  contained  shall  authorize  the  levy 
or  collection  of  any  county  or  municipal  tax  upon  such  chartered  com- 
panies for  messages  sent,  and  messages  sent  on  official  business  by  officers 
of  the  United  States. 

(This  subdivision  repealed  by  Section  3,  Chapter  148,  Acts  of  the  Twenty- 
ninth  Legislature.     Post  Chapter  9b,  Section  3.) 

Sub.  44.  Gas  Companies. — From  each  gas  company,  manufacturing 
gas  in  towns  and  cities  of  ten  thousand  or  more  inhabitants,  thirty-five 
dollars;  in  a  city  or  town  of  less  than  ten  thousand  inhabitants,  twenty 
dollars. 

(The  tax  levied  by  Section  1,  Chapter  148,  Acts  of  the  Twenty-ninth  Legis- 
lature, post  Chapter  9b,  Section  7,  is  "in  addition  to  all  other  taxes  levied," 
hence  this  subdivision  is  not  repealed  by  said  act.) 

Sub.  45.  Electric  Light  Companies. — From  each  electric  light  com- 
pany operating  an  electric  light  plant  in  a  town  or  city  of  ten  thousand 
inhabitants  or  more,  thirty-five  dollars;  in  a  city  or  town  of  less  than 
ten  thousand  inhabitants,  twenty  dollars. 

(See  note  under  Subdivision  44,  which  applies  to  this  subdivision.) 

Sub.  46.  Water  Worlcs. — From  each  water  works  company  operating 
a  water  works  plant  in  a  town  or  city  of  ten  thousand  inhabitants  or 


20  General  Tax  Laws  of  the  State  of  Texas, 

more,  thirty-five  dollars;  in  a  city  or  town  of  less  than  ten  thousand  in- 
habitants, twenty  dollars. 

(See  note  under  Subdivision  44,  which  applies  to  this  subdivision.) 

Snb.  47.  Loan  Agents. — From  every  person,  firm  or  association  of 
persons  loaning  money  as  agent  or  agents  for  any  corporation,  firm  or 
association,  either  in  this  State  or  ont  of  it,  an  annual  occupation  tax 
of  one  hundred  and  fifty  dollars  for  the  State,  for  the  principal  office, 
and  a  county  tax  of  fifteen  dollars  from  each  agent  for  each  county  in 
which  he  may  do  business,  and  no  additional  occupation  tax  shall  be 
levied  by  any  county,  city  or  town  in  this  State. 

Sub.  48.  Credit  Agencies. — From  each  person,  party,  partnership  or 
corporation  engaged  in  the  business  of  inquiring  into  and  reporting  upon 
the  credit  or  standing  of  persons  engaged  in  business  in  this  State,  or 
acting  as  agent  or  business  manager  in  this  State  for  any  such  person, 
party,  partnership,  joint  stock  association  or  corporation,  three  hundred 
dollars;  and  provided,  further,  that  no  county,  city  or  town  shall  levy 
or  collect  any  occupation  tax  upon  or  from  any  such  person,  party, 
partnership,  joint  stock  association  or  corporation.  The  payment  of 
this  tax,  evidenced  by  the  receipt  of  the  Comptroller  of  Public  Accounts, 
shall  exempt  the  company  or  party  paying  the  same  from  the  payment 
of  this  tax  in  any  other  county;  and  payment  of  such  tax  shall  not  be 
required  of  any  subagent  or  correspondent  of  the  party  or  company  car- 
rying on  such  business  in  this  State. 

(The  tax  imposed  by  Section  6,  Chapter  148,  Acts  of  the  Twenty-ninth  Legis- 
lature, post  Chapter  9b,  Section  6,  is  "in  addition  to  all  other  taxes  levied," 
hence  this  subdivision  is  not  repealed  by  said  act.) 

Sub.  49.  Sl-ating  RinTcs. — From  each  and  every  owner  or  keeper  of 
any  skating  rink,  used  for  profit,  twenty-five  dollars. 

Sub.  50.  Base  Ball  Parks. — From  every  manager  of  a  base  ball  park 
in  a  city  or  town  containing  five  thousand  or  more  inhabitants,  where 
an  admission  fee  is  charged,  twenty-five  dollars. 

Sub.  51.  Laundries. — From  each  owner  or  keeper  of  every  steam 
laundry,  ten  dollars. 

Sub.  52.  Ice  Dealers. — From  each  person  or  corporation,  who  are 
wholesale  dealers,  selling  imported  or  home-made  ice  to  the  trade  to  be 
sold  again,  in  cities  and  towns  of  twenty  thousand  inhabitants  or  more, 
fifty  dollars;  in  cities  and  towns  of  less  than  twenty  thousand  inhabit- 
ants, or  more  than  ten  thousand  inhabitants,  thirty  dollars;  In  cities 
and  town  of  less  than  ten  thousand  inhabitants,  and  more  than  five  thou- 
sand inhabitants,  twenty  dollars;  in  cities  and  towns  of  less  than  five 
thousand  inhabitants,  ten  dollars. 


General  Tax  Laws  of  the  State  oe  Texas.  21 

Sub.  53.  Bace  Tracks. — From  every  owner  or  manager  of  every  race 
track,  one  mile  or  more  in  length,  used  for  profit,  one  hundred  dollars; 
from  each  owner  or  manager  of  every  race  track,  one-half  mile  or  less 
in  length,  fifty  dollars  per  annum ;  provided,  this  shall  not  apply  to  race 
tracks  owned  by  private  individuals  and  used  only  for  training  purposes, 
or  in  connection  with  agricultural  fairs  and  expositions. 

Sub.  54.  Sireet  Car  Companies. — From  every  street  car  company  in 
this  State,  two  dollars  per  mile  on  each  mile  of  track  owned  by  said 
company  or  corporation. 

Sub.  55.  Grain  Elevators. — From  each  owner  or  manager  of  every 
grain  elevator  doing  business  for  fees  or  toll  with  a  capacity  of  over  one 
hundred  thousand  bushels,  fifty  dollars;  on  each  owner  or  manager  of 
every  elevator  with  a  capacity  of  fifty  thousand  bushels  and  not  over 
one  hundred  thousand  bushels,  twenty-five  dollars. 

Sub.  bQ.  Phonographs,  etc. — From  each  owner  or  manager  of  every 
phonographic,  electric  battery,  graphophone  or  other  like  machines  or 
instruments,  where  a  fee  is  charged,  an  annual  tax  of  twenty-five  dollars ; 
provided,  that  when  an  electric  battery  is  used  by  a  regularly  authorized 
physician  on  a  patient  no  tax  shall  be  charged. 

Sub.  57.  Kinetoscopes,  etc. — From  each  owner  or  keeper  of  every 
kinetoscope,  cinematograph  or  similar  machine  or  instrument  used  for 
profit,  which  shows  the  lifelike  motions  of  persons  or  animals,  an  an- 
nual occupation  tax  of  twentj^-fivo  dollars. 

Sub.  58.  Panoramas.  —  From  each  owner,  manager  or  keeper  of 
every  panorama  or  view  show,  used  for  profit,  exhibiting  in  a  wagon, 
room,  tent  or  elsewhere,  an  annual  occupation  tax  of  ten  dollars  and  a 
county  occupation  tax  of  two  dollars  per  annum.  A  panorama  or  view 
show  in  the  meaning  of  this  act  is  a  show  exhibiting  pictures,  statuary 
or  other  works  of  art  which  are  viewed  through  stereoscopic  or  magnify- 
ing lenses. 

Sub.  59.  Dealers  in  Cotton  Seed  Oil. — From  every  person,  firm  or  as- 
sociation who  are  wholesale  dealers  in  cotton  seed  oil  or  any  of  the 
products  of  cotton  seed,  selling  such  to  the  trade,  a  tax  of  twenty-five 
dollars;  provided,  that  this  tax  shall  not  apply  to  a  merchant  who  sells 
other  goods  and  merchandise  and  pays  an  annual  occupation  tax  there- 
for. 

Sub.  60.  Exhibitions  for  Sale  of  Medicine,  etc. — From  each  owner, 
manager  or  keeper  of  every  show  or  company  of  persons  giving  exhibi- 
tions of  music,  songs,  recitations,  sleight  of  hand,  gymnastic,  dancing  or 
other  kinds  of  performances  in  a  tent,  house  or  elsewhere,  which  said 
exhibitions  are  used  for  profit  by  sale  of  medicines,  electric  belts  or  other 
articles  of  value,  whether  charge  is  made  only  for  seats  or  not,  an  annual 


22  General  Tax  Laws  of  the  State  of  Texas. 

occupation  tax  of  fifty  dollars  and  a  county  occupation  tax  of  two  dol- 
lars and  fifty  cents  for  every  such  performance  or  exhibition.  Provided, 
this  tax  shall  not  be  assessed  when  these  performances  are  given  inside 
the  grounds  of  any  State  or  county  fair  during  the  time  that  said  State 
or  county  fair  is  giving  its  annual  exhibition. 

Sub.  61.  Commission  Merchants. — From  every  person,  firm  or  asso- 
ciation' of  persons  selling  on  commission,  if  in  a  city  of  more  than  ten 
thousand  inhabitants,  fifty  dollars;  if  in  a  city  or  town  of  less  than  ten 
thousand  inhabitants,  twenty-five  dollars.  This  article  is  intended  to 
cover  every  person,  firm  or  association  of  persons  selling  oa  samples  only, 
and  who  do  not  carry  any  stock  of  merchandise  or  anything  else  on  hand ; 
provided,  that  this  tax  shall  not  apply  to  commercial  travelers  or  sales- 
men making  sales  or  soliciting  trade  from  merchants. 

Sub.  63.  Cigarette  Dealers. — From  all  dealers  in  cigarettes  in  this 
State,  the  sum  of  ten  dollars  per  annum,  a  cigarette  being  within  the 
meaning  of  this  act  the  same  as  defined  by  the  laws  of  the  United  States 
government;  provided,  that  this  tax  shall  be  in  addition  to  the  occupa- 
tion tax  levied  on  merchants,  and  any  other  tax  levied  under  the  law; 
and  provided,  further,  that  each  dealer  shall  be  required  to  procure  an 
annual  license  from  the  county  clerk  of  the  county  where  he  proposes  to 
sell  cigarettes  which  shall  be  granted  for  no  shorter  or  longer  period 
than  one  year;  and  provided,  further,  that  the  license  shall  describe  the 
house  and  locality  where  the  dealer  proposes  to  sell  cigarettes. 

AET.  5049a.     SUITS  TO  KECOVEE  TAX,  ETC. 

For  the  purpose  of  suit  to  recover  the  taxes  and  forfeiture,  venue  and 
jurisdiction  is  hereby  expressly  conferred  upon  the  courts  of  Travis 
county,  and  service  upon  any  officer  or  agent  of  such  company  within 
this  State  shall  in  all  respects  be  held  legal  and  valid. 

AET.  5049b.     DUTY  OF  COMPTEOLLEE  IN  FUENISHING 
BLANK  OCCUPATION  TAX  EECEIPTS. 

When  the  Comptroller  furnishes  collectors  with  blank  occupation  tax 
receipts  he  shall  furnish  the  commissioners  court  with  the  numbers  and 
value  of  the  receipts  furnished  to  their  respective  collectors,  and  such 
courts  shall  charge  their  respective  collectors  with  the  number  and  such 
proportion  of  the  value  of  the  receipts  so  furnished,  as  shall  apply  to 
the  county  tax,  when  such  collectors  shall  make  their  settlements  with 
the  Comptroller.  Tlie  Comptroller  shall  furnish  the  commissioners  court 
with  the  numbers  and  value  of  the  receipts  returned,  and  with  the  amount 
of  the  occupation  taxes  collected  by  their  respective  collectors. 


General  Tax  Laws  of  the  State  of  Texas.  23 

1.  Tlie  term  ''occupation"  means  a  vocation,,  trade  or  business  in  which  one 
principally  engages  to  make  a  living  or  to  obtain  wealth.  Love  vs.  State,  31  T. 
(Jr.  K.,  4()U. 

2.  The  term  "firm,"  as  used  in  this  article,  is  interchangeable  with  the 
term  "company''   or  "corporation."     Ex   Parte   lUitin.,  28  T.  Cr.   R..  304. 

3.  The  tax  is  imposed  upon  tlie  firm  itself  without  restriction  as  to  the 
number  of  agents  or  vehicles  it  employs  in  pursuing  its  occupation.  Ex  Parte 
Butin,  28  T.  Cr.  R.,  304. 

4.  A  medical  specialist  who  has  two  places  of  business  between  which  he 
divides  his  time  in  attending  professional  calls,  is  not  traveling  from  place  to 
place  in  the  practice  of  his  profession  within  the  meaning  of  this  article  so  as 
to  subject  him  to  payment  of  taxes  at  each  place.  Hairston  vs.  State,  37  S.  W. 
Rep.,  858. 

5.  One  engaged  in  what  is  called  a  "move  wagon,"  moving  furniture  for 
hire,  alwaj-s  driving  the  wagon  and  loading  and  unloading  it  himself,  or  with 
such  assistance  as  lie  may  employ,  does  not  let  his  wagon  for  hire  within  the 
meaning  of  subdivision  31.     Orr  vs.  State,  44  S.  W.  Rep.,  1102. 

6.  The  law  imposing  an  occupation  upon  lawyers  is  constitutional.  Lan- 
guill  vs.  State,  4  T.  Cr.  App.,  312;  Hart  vs.  State,  21  T.  Cr.  App.,  318;  Ex  Parte 
Williams,  31  T.  Cr.    App.,  262. 

7.  The  fact  that  the  State  has  no  authority  to  enforce  the  law  against 
national  banks  does  not  make  it  void  for  want  of  uniformity.  Brooks  vs.  State, 
58  S.  \V.  Rep.,  1033. 

8.  The  tax  is  not  levied  on  the  vocation  of  a  photographer,  but  on  the 
•owner  of  a  photograph  gallery.     Mullinnix  vs.  State,  60  S.  W.  Rep.,  768. 

9.  An  order  of  the  commissioners  court  levying  an  occupation  tax  on  the 
occupation  taxable  by  statute  is  sufficient  without  specifying  each  and  every 
occupation  on  which  the  tax  is  levied.  Witherspoon  vs.  State,  44  S.  W.  Rep., 
164. 

10.  The  State  has  power  to  levy  an  occupation  tax  on  a  pool  table  run  in 
connection  with  a  saloon,  regardless  of  any  profit  whatever  to  the  owner 
thereof.     Wright  vs.  State,  53  S.  W.  Rep..  040. 

11.  Subdivision  38  unconstitutional  because  it  allows  a  merchant  to  become 
a  cotton  buyer  on  payment  of  a  less  tax  than  required  of  other  cotton  buyers. 
Rainey  vs.  State,  53  S.  W.  Rep.,  882. 

12.  The  fact  that  an  eleventh-class  merchant  runs  a  dray  line  in  connec- 
tion with  his  business  as  merchant  does  not  relieve  him  from  paying  a  tax  as 
such  merchant.     Edwards  vs.  State,  69  S.  W.  Rep.,  144. 

13.  One  manufacturing  ice  and  selling  his  product  is  not  a  dealer  within  the 
meaning  of  .subdivision  52  impo.>ing  a  tax  on  wholesale  dealers  in  ice.  Egan  vs. 
State,  68  S.  W.  Rep.,  273. 

14.  Under  the  Act  of  1899.  providing  that  every  person  peddling  cooking 
stoves  or  ranges  sliall  pay  iin  occup;ition  tax,  a  person  acting  as  manufacturer's 
agent,  taking  orders  for  stoves  to  be  shipped  from  the  factory  in  another  State, 
and  to  be  delivered  and  set  up  by  another  employe  of  the  manufacturer,  is  not 
engaged  in  peddling  stoves  within  the  statute.  Harkins  vs.  State,  75  S.  W. 
Rep.,  26. 

15.  One  selling  ranges  by  sample,  taking  orders  for  future  delivery,  to  be 
paid  for  only  on  such  deliverv,  and  who  does  not  deliver  the  goods  sold,  is  not 
a  peddler  within  Chapter  116/ Acts  of  1899.     Potts  vs.  State,  74  S.  \Y.  Rep..  31. 

16.  A  foreign  manufacturer  made  buggies  and  shipped  them  into  the  Sbxte 
in  original  packages,  some  of  which  contained  buggies  complete,  others  con- 
taining parts  thereof.  The  buggies  were  then  put  together  by  the  manufacturer's 
agent  and  peddled  by  him  througli  the  State.  When  a  buyer  desired  a  vehicle 
not  in  stock,  the  agent  sent  the  order  to  the  manufacturer,  who  shipped  to  the 
buyer.  Held  that  the  agent  was  properly  convicted  for  peddling  without  first 
obtaining  a  license  therefor.     Saulsbury  vs.  State,  63  S.  W.  Rep.,  508. 

17.  A  physician  residing  in  one  town  and  maintaining  an  office  in  another, 
in  which  he  practices  medicine  as  a  specialist,  is  not  a  specialist  traveling  from 
place  to  place  within  the  meaning  of  subdivision  13.  Broiles  vs.  State,  68  S. 
W.  Rep.,  685. 

18.  The  tax  to  be  paid  by  a  merchant  is  based  on  amount  of  estimated  pur- 
chases for  ensuing  year  and  not  on  amount  of  past  year.  Opinion  of  Attorney 
General. 

19.  An  undertaker  who  merely  embalms  the  body  and  otherwise  prepares  it 


24  General  Tax  Laws  of  the  State  of  Texas. 

for  burial  is  not  liable  for  an  occupation  tax;  but  if  he  keeps  a  stock  of  coffins, 
shrouds  and  other  material  on  hand  which  he  uses  in  his  business  and  which  he 
exposes  for  sale,  and  holds  himself  out  to  the  public  as  a  dealer  in  coffins, 
shrouds,  etc.,  he  would  be  liable  for  the  tax  even  though  he  bought  the  coffins 
untrimmed  and  decorated  them  himself.     Opinion  of  Attorney  General. 

20.  Proprietors  of  hotels  who  keep  cigars  and  tobacco  or  either  for  sale  are 
liable  for  the  merchant's  occupation  tax.     Ruling  of  Comptroller. 

21.  A  palmist  is  liable  for  the  occupation  tax  imposed  on  fortune  tellers. 
Ruling  of  Comptroller. 

22.  A  fortune  teller  or  palmist  i.s  liable  for  the  State  tax  to  be  paid  once 
per  annum  in  any  county,  and  also  a.  county  occupation  tax  in  each  county  in 
which  the  occupation  is  pursued.     Ruling  of  Comptroller. 

23.  The  tax  for  the  State  and  also  for  the  county  imposed  on  clairvoyants 
and  mesmerists  is  collectible  in  each  and  every  county  in  which  such  vocation 
is  carried  on.     Ruling  of  Comptroller. 

24.  The  occasional  purchase  or  discounting  of  a  note  as  in  investment  would 
not  subject  a  person  to  the  tax  imder  subdivision  5,  but  if  he  holds  himself  out 
to  the  public,  directly  or  indirectly,  as  a  dealer,  whether  his  transactions  are 
numerous  or  not,  or  Avhether  his  chief  occupation  is  some  other  business  or  not, 
he  would  be  liable  for  the  tax.     Opinion  of  Attorney  General. 

25.  "Dealers,"  as  that  term  is  used  in  subdivision  5,  does  not  include  within 
its  meaning  persons  who  receive  a  commission  only  for  their  services.  Opinion 
of  Attorney  General. 

26.  A  real  estate  dealer  is  required  to  pay  the  county  tax  in  each  county  in 
which  he  does  business.  The  State  tax  is  payable  only  one  time  annually  and 
can  be  paid  in  any  county.     Opinion  of  Attorney  General. 

27.  Persons  traveling  and  selling  patent  or  other  medicines  in  connection 
with  a  concert  or  other  performance  must  pay  the  tax  imposed  by  subdivision 
3,  and  also  the  tax  imposed  by  subdivision  60.     Oi^inion  of  Attorney  General. 

28.  Each  member  of  a  firm  of  lawyers  must  pay  the  full  occupation  tax 
under  subdivision   12.     Opinion  of  Attorney  General. 

29.  Under  the  clause  exempting  venders  of  poultry,  vegetables,  fruits,  etc., 
peddlers  of  bananas,  going  from  place  to  place  or  from  town  to  town  in  a  wagon, 
are  exempt  from  the  payment  of  an  occupation  tax.  Opinion  of  Attorney  Gen- 
eral. 

30.  A  general  insurance  agent  doing  a  general  insurance  business,  having  no 
fixed  headquarters  in  this  State  from  which  he  conducts  his  business  and  to 
which  reports  are  made,  is  not  required  to  pay  either  a  city  or  a  county  occu- 
pation tax.  If  such  agent  has  headquarters  in  this  State,  the  city  and  county 
in  which  such  lieadquarters  are  located  would  have  the  right  to  collect  the  tax. 
Opinion  of  Attorney  General. 

31.  A  person  employed  by  a  general  insurance  agent  to  appoint  local  agents, 
adjust  loss-es  and  audit  accounts  of  local  agents,  is  neither  a  general  nor  a 
local  agent  v/ithin  the  meaning  of  subdivisions  32  and  33  and  is  not  subject  to 
any  tax.     Ruling  of  Comptroller. 

32.  Operator  of  a  magic  lantern  or  stereopticon  is  not  subject  to  the  pay- 
ment of  an  occupation  tax.     Ruling  of  Comptroller. 

33.  A  local  insurance  agent  is  liable  for  the  annual  State  tax  to  be  paid  once 
per  annum  in  any  county  and  also  a  county  occupation  tax  in  each  and  every 
county  in  which  lie  transact><  any  insurnnce  business;  providei'.,  tlie  county  has 
levied  a  tax  on  such  occupation.     Opinion  of  Attorney  General. 

34.  A  criminal  prosecution  i.;  the  proper  proceeding  against  a  person  pur- 
suing a  taxable  occupation  without  payment  of  the  tax.  The  county  attorney 
is  not  entitled  to  any  commissions  on  the  tax  collected  when  he  brings  suit  to 
collect  same.     Opinion  of  Attorney  General. 

35.  A  company  owning  and  operating  a  waterworks  plant  and  also  an  electric 
light  plant,  is  liable  for  the  tax  as  a  waterworks  company  and  also  a  similar 
tax  as  an  electric  light  company.     Opinion  of  Attorney  General. 

36.  A   person    who   merely   loans   his  own   money   is  not   subject   to   the   tax 
imposed  by  subdivision   47.     A   life  insurance  agent  who  makes  loans  of  money 
belonging  to  or  controlled  by  the  company  he  represents  is  liable  for  the  tax 
Ruling  of  Comptroller. 

37.  If  the  wholesale  house  keeps  a  warehouse  at  a  difi"erent  point  from  its 
place  of  business,  at  which  warehouse  or  storehouse  goods  are  kept,  to  be  dis- 
tributed and  delivered  to  persons  to  whom  they  have  been  sold  at  the  regular 


General  Tax  Laws  or  the  State  of  Texas,  25 

place  of  business  of  the  wliolesnle  house,  no  sales  hcinfr  made  at  such  warehouse 
or  storehouse,  or  other  husiiu-ss  conducted  there  except  to  deliver  and  distribute 
from  that  point  goods  sold  at  the  wholesale  house  or  rejnihxr  place  of  business, 
in  such  case  the  wholesale  dealer  would  not  be  liable  to  the  occupation  tax  as  a 
merchant  at  the  place  of  location  of  such  warehouse  or  storehouse. 

If.  however,  any  sales  are  made  at  such  warehouse  or  storehouse,  or  anything 
done  in  connection  with  the  sale  of  the  goods  other  than  merely  to  store  the 
same  and  deliver  and  distribute  them,  when  sold  at  the  wholesale  house,  or  main 
place  of  the  wholesale  dealer,  in  such  case  such  so-called  warehouse  or  distribut- 
ing point  would  be  a  separate  establishment  within  the  meaning  and  intention 
of  Article  5049,  Revised  Statutes,  and  liable  to  payment  of  occupation  tax. 

Whether  the  wliolesale  dealer  is  liable  depends  upon  the  facts,  and  whether 
the  real  nature  of  his  business  at  the  so-called  distributing  point  bring  him 
within  the  one  or  other  of  the  cases  stated  above. 

It  does  not  at  all  follow  that  because  no  books  are  kept  at  such  so-called  dis- 
tributing point  that  no  sales  arc  made  there.     Opinion  of  Attorney  General. 

ART.  5049c.     OCCUPATION  TAX  ON  PEESONS  DEALING  IN 
UNEARNED  WAGES.     (ACTS  1905.) 

Section  1.  Annual  Tax  $5000. — There  is  hereby  imposed  an  an- 
nual occupation  tax  of  five  thousand  dollars  for  State  purposes  upon 
every  person  who,  in  his  own  behalf  or  as  agent  for  another,  shall  en- 
gage in  the  business  of  taking,  purchasing  or  procuring  assignments 
or  transfers  of  wages  not  earned  or  not  due  and  payable  at  the  date  of 
such  assignment  or  transfer,  whether  such  assignment  or  transfer  is 
made  absolutely,  conditionally  or  as  security,  for  each  separate  county  in 
which  such  person  may  engage  in  such  business,  either  in  his  own  behalf 
or  as  agent  of  another. 

Sec.  2.  County  and  Incorporated  City  or  Town  May  Impose 
Tax  Equal  to  One-half  of  State  Tax. — The  commissioners  court  of 
any  county  of  this  State  shall  have  the  power  to  levy  and  collect  from 
every  person  who  shall  engage  in  the  business  mentioned  in  Section  1  of 
this  act,  either  in  his  own  behalf  or  as  agent  for  another,  a  tax  equal  to 
one-half  of  the  State  tax  herein  levied,  which  sum  when  collected  shall 
be  added  to  the  road  and  bridge  fund  of  said  county.  Any  incorporated 
city  or  town  in  this  State  shall  have  the  power  to  levy  and  collect  a  tax 
upon  every  person  engaging  in  the  business  mentioned  in  Section  1  of 
this  act,  either  in  his  own  behalf  or  as  the  agent  of  another,  equal  to 
one-half  the  State  tax  herein  imposed. 

Se'c.  3.  Business  Defined. — Any  person  shall  be  deemed  to  be  en- 
gaged in  the  business  referred  to  in  Section  1  of  this  act,  wlio  sliall  take, 
accept,  purchase  or  procure,  directly  or  indirectly,  either  in  his  own 
behalf  or  as  the  agent  of  another,  more  than  three  such  assignments  or 
transfers  during  any  calendar  month.  Provided,  that  this  act  shall  not 
apply  to  or  impose  a  tax  upon  any  person,  firm  or  corporation,  taking, 
accepting,  purchasing  or  procuring  such  assignments  or  transfers  to  pay 
or  secure  the  purchase  price  of  the  necessaries  of  life  for  the  family  of 


26  General  Tax  Laws  of  the  State  of  Texas. 

the  assignor  or  of  the  purchase  price  of  a  homestead  of  the  assignor,  or 
of  improvements  or  repairs  thereon,  or  for  any  article  necessary  for  the 
use  of  tlie  assignor  in  the  pursuit  of  his  employment,  or  for  the  payment 
of  life  or  accident  insurance  premiums,  dues  or  assessments  where  such 
assignments  or  transfers  are  made  directly  to  the  person,  firm  or  corpo- 
ration from  whom  such  purchases  are  made  or  to  whom  such  premiums, 
dues  or  assessments  are  payable,  or  where  such  assignment  made  for  any 
such  purposes  shall  not  be  taken  or  accepted  at  a  discount. 

Sec.  4.  Persons  Paying  Tax  to  Give  Bond;  Conditions  of  Bond, 
Etc. — The  State  tax  imposed  by  this  act  shall  be  paid  annually  to  the 
tax  collector  of  the  county  for  which  such  tax  is  paid,  who  shall  not 
accept  such  payment  until  the  person  offering  to  pay  the  same  shall  have 
filed  with  the  county  clerk  of  said  county  a  good  and  sufficient  bon(^  in 
the  sum  of  five  thousand  dollars,  signed  by  him  as  principal  and  by  at 
least  three  good  and  solvent  sureties,  to  be  approved  by  the  county  judge 
of  said  county,  conditioned  that  the  principal  will  not  take,  accept,  pur- 
chase or  procure  any  assignment  or  transfer  mentioned  in  Section  1  of 
this  act,  at  a  rate  of  profit  or  discount,  or  at  a  price  which  will  yield  a 
greater  rate  of  interest  than  10  per  cent  per  annum  on  the  amount  paid 
for  such  assignment  or  transfer;  and  that  in  case  of  any  violation  of 
this  condition,  the  person  selling  or  giving  such  assignment  or  transfer 
may  recover  from  the  principal  and  sureties  upon  said  bond  double  the 
amount  of  the  wages  so  assigned  or  transferred. 

Sec,  5.  Penalty  for  Violation  of  Act. — Any  person  who  shall 
violate  any  of  the  terms  or  provisions  of  this  act,  or  who  shall  directly, 
or  as  an  agent  for  another,  engage  in  the  business  mentioned  in  Section 
1  of  this  act,  without  first  paying  the  tax  or  taxes  herein  imposed,  shall  be 
deemed  guilty  of  a  misdemeanor  and  shall  be  fined  not  exceeding  one 
thousand  dollars  or  be  imprisoned  in  the  county  jail  not  exceeding  three 
months,  or  by  both  such  fine  and  imprisonment,  and  each  violation  of 
this  act  shall  constitute  a  separate  offense. 

ART.  5050.     COUNTY  AD  VALOREM,  ETC.     (ACTS  OF  1885.) 

The  commissioners  courts  of  the  several  counties  of  this  State  shall 
have  the  power  to  levy,  for  county  revenue  purposes,  a  tax  of  one-fourth 
of  1  per  cent,  and  for  roads  and  bridges  15  cents  on  the  one  hundred 
dollars  valuation  of  all  property  subject  to  a  State  tax  by  the  provisions 
of  this  title,  and  for  the  payment  of  debts  incurred  prior  to  September, 
1883,  and  for  the  erection  of  public  buildings  and  other  permanent  im- 
provements they  shall  have  power  to  levy  a  tax  not  to  exceed  35  cents 
on  the  one  hundred  dollars  valuation  in  any  one  year,  and  for  the  im- 
provement of  public  roads  a  tax  not  to  exceed  15  cents  on  the  one  hun- 


General  Tax  Laws  of  the  State  of  Texas.  27 

dred  dollars  valuation  under  the  restrictions  provided  in  Chapter  7  of 
Title  97;,  and  shall  have  power  to  levy  a  special  tax  for  the  further  main- 
tenance of  public  free  schools,  and  the  erection  vi^ithin  each  school  dis- 
trict of  school  buildings  therein  in  counties  not  exempt  from  the  district 
school  system;  provided,  that  two-thirds  of  the  qualified  property  tax- 
paying  voters  of  the  district,  voting  at  an  election  to  be  held  for  that 
purpose,  shall  vote  such  tax  not  to  exceed  in  any  one  year  20  cents 
on  the  one  hundred  dollars  valuation  of  the  property  subject  to  taxation 
in  such  district,  and  shall  have  the  right  to  levy  one-half  of  the  occupa- 
tion tax  levied  by  the  State  upon  all  occupations  not  herein  otherwise 
specially  exempted;  provided,  any  one  wishing  to  pursue  any  of  the 
vocations  named  in  this  chapter,  upon  which  a  county  occupation  tax 
may  be  levied,  may  do  so  by  paying  the  same  quarterly;  and  provided 
further,  the  receipt  of  the  proper  officer  under  seal  shall  be  prima  facie 
evidence  of  the  payment  of  such  taxes  as  are  herein  named;  and  pro- 
vided further,  the  provisions  of  this  law  shall  not  be  deemed  to  affect 
the  provisions  of  any  law  specially  authorizing  any  commissioners  court 
to  levy  a  different  rate  of  tax;  and  provided  further,  no  person  shall  be 
allowed  license  for  selling  intoxicating  or  spirituous  liquors,  or  for  keep- 
ing any  nine  or  ten  pin  alley,  or  billiard,  bagatelle,  pigeon-hole,  jenny- 
lind,  devil-among-the-tailors  table,  or  anything  of  the  kind  used  for 
profit,  for  a  period  of  less  than  twelve  months;  and  provided  further, 
the  mayor  and  board  of  aldermen  of  any  incorporated  town  or  city  shall 
in  no  case  levy  a  greater  tax  on  any  occupation  than  that  authorized  by 
this  chapter  to  be  levied  by  the  county  commissioners  court;  and  be  it 
further  provided,  that  in  all  cases  where  any  dealer  in  merchandise,  wares 
or  goods  of  any  kind,  subject  to  ad  valorem  or  occupation  taxes,  or  both, 
under  the  provisions  of  this  law,  who  shall  after  the  rendition  of  said 
merchandise,  wares  or  goods  for  taxation,  or  after  becoming  liable  for 
any  occupation  tax,  become  bankrupt  or  make  assignment  of  said  mer- 
chandise, wares  or  goods,  then  the  collector  of  taxes  shall  at  once  present 
to  the  receiver  or  assignee  of  said  dealer  for  payment  of  the  amount  due 
for  said  taxes  by  said  dealer,  and  in  case  of  failure  of  said  receiver  or 
assignee  to  at  once  pay  the  amount  of  said  taxes,  the  said  collector  shall 
levy  upon,  seize  and  sell  from  the  said  merchandise,  wares  or  goods, 
enough  to  satisfy  the  amount  of  said  taxes,  and  said  taxes  until  paid 
shall  constitute  a  prior  lien  on  said  merchandise,  goods  and  wares  in  de- 
fault of  said  taxes. 

1.  Order  by  county  commissioners  court  held  sufficient  as  a  levy  of  county 
tax.  Dawson 'vs.  Ward,  71  Texas,  72;  C.  R.  &  C.  Co.  vs.  Roberts  County,  27  S. 
W.  Rep.,  737. 

2.  An  order  to  levy  a  specified  tax  "for  courthouse  and  jail"  sufficiently  indi- 
cates its  purpose.     Ranch  &  Cattle  Co.  vs.  Roberts  County,  27  S.  W.  Rep.,  737. 


28  Genekal  Tax  Laws  of  the  State  of  Texas. 

3.  A  tax  can  not  be  levied  at  a  called  session  of  the  commissioners  court  or 
without  the  full  membership  of  the  court.  Revised  Statutes,  Article  1540;  Free 
vs.  Scarborough,  70  Texas,  672. 

4.  The  commissioners  court  may  order  and  collect  a  tax  for  the  county 
equal  to  one-half  of  the  State  occupation  tax.  No  particular  form  for  such 
order  is  prescribed  by  law.     Wade  vs.  State,  22  T.  Cr.  App.,  629. 

5.  Municipal  corporations  can  not  levy  an  occupation  tax  not  authorized 
by  the  statutes  or  its  charter.     Laredo  vs.  Loury,  4  App.  C,  320. 

6.  That  portion  of  this  article,  towit:  "Provided,  any  one  wishing  to  pursue 
any  of  the  vocations  named  in  this  chapter,  upon  which  county  occupation  tax 
may  be  levied,  may  do  so  by  paying  the  same  quarterly,"  is  repealed  by  Chapter 
18,  Acts  of  the  First  Called  Session  of  the  Twenty-fifth  Legislature.  The  county 
occupation  tax  must  be  paid  annually  in  advance  on  occupations  upon  which  the 
State  tax  is  payable  annually.     Opinion  of  Attorney  General. 

AET.  5051.     TAXES  PAYABLE  ONLY  IN  MONEY.    (ACTS  OP 

1897.) 

The  taxes  herein  levied  by  this  chapter  are  hereby  made  payable  in  the 
currency  or  coin  of  the  United  States;  provided,  that  persons  holding 
scrip  issued  to  themselves  for  services  rendered  the  county  may  pay 
their  county  ad  valorem  taxes  in  such  scrip. 

1.  County  ad  valorem  taxes  may  be  paid  in  county  or  jury  scrip.  Whar- 
ton County  vs.  Ahldag,  84  Texas,   12. 

AET.  5052.     COLLECTOE  TO  KEEP  BOOKS,  ETC.     (ACTS  OF 

1879.) 

The  collector  of  taxes  shall  keep  a  book  of  such  size  and  character  as 
may  be  necessary,  in  which  shall  be  entered  quarterly,  at  the  following 
dates,  towit,  January  1,  April  1,  July  1  and  October  1,  or  within  ten 
days  thereafter,  in  which  to  require  the  returns  to  be  made  under  the 
provisions  of  this  chapter,  the  several  amounts  as  shown  by  such  returns 
for  which  and  upon  which  any  person,  firm  or  association  of  persons 
is  or  may  be  liable  to  a  tax  upon  occupations  under  Article  5049,  and 
within  fifteen  days  from  the  time  of  receiving  and  making  up  the  sev- 
eral amounts  and  the  sums  due  upon  such  amounts  as  occupation  tax, 
the  collector  shall  forward  to  the  Comptroller  of  Public  Accounts  a 
transcript  or  duplicate  of  the  return  and  the  amount  as  shown  by  his 
record,  this  transcript  and  record  from  which  it  is  taken  to  show  the 
amount  of  sucli  quarterly  returns  and  the  tax  due  thereon  from  every 
person,  firm  or  association  of  persons  liable  to  such  tax;  provided,  that 
nothing  contained  in  this  article  is  intended  to  affect  the  liability  which, 
in- the  absence  of  this  statute,  would  be  incurred  under  any  special  enact- 
ment of  this  State. 


Gexeral  Tax  Laws  of  the  State  of  Texas.  29 

AKT.  5053.  TAX  COLLECTOR  TO  BE  FURNISHED  WITH 
BOOKS,  ETC.  (ACTS  OF  1879.) 

The  Comptroller  of  Public  Accounts  shall  be  authorized  and  required 
to  furnish  tax  collectors  the  necessary  books  and  blanks  required  to  be 
used  by  such  collectors  under  the  provisions  of  this  chapter. 

1.  If  the  Comptroller  refuses  to  furnish  the  tax  collector  with  blank  license, 
he  may  be  compelled  to  do  so  bv  mandamus.  Tax  Collector  vs.  Finley,  88  Texas, 
515. 

ART.  5054.     TAX  TO  BE  PAID  BEFORE  OCCUPATION  BEGINS. 

(ACTS  OF  1879.) 

The  payment  of  the  specific  tax  herein  provided  for  shall  be  required 
by  the  collector  of  taxes  to  be  made  before  any  person,  firm  or  associa- 
tion of  persons  shall  be  allowed  to  engage  in  any  occupation  requiring 
a  license  under  the  provisions  of  this  law,  this  payment  to  be  made  for 
a  period  not  less  than  three  months.  All  arrearages  of  taxes  that  may 
be  due  by  reason  of  any  such  business  having  been  carried  on  shall  be  a 
lien  upon  all  the  stock  and  fixtures  owned  or  used  in  or  making  a  part 
of  any  business  or  vocation  liable  to  such  tax  under  the  provisions  of 
this  chapter,  and  which  lien  shall  authorize  the  collector  to  sell,  after 
due  notice,  so  much  stock  or  other  personal  property  of  any  person,  firm 
or  association  of  persons  owing  taxes  under  the  provisions  of  this  chap- 
ter, as  will  satisfy  such  claim,  together  with  the  cost  of  such  proceeding. 

1.  Under  Article  5049  of  the  Revised  Statutes,  as  amended  by  Chapter  18, 
Acts  of  the  First  Called  Session  of  the  Twenty-fifth  Legislature,  the  tax  is 
required  to  be  paid  annually,  hence  that  portion  of  this  Article,  towit,  "this 
payment  to  be  made  for  a  period  of  not  less  than  three  months,"  is  repealed. 
Ruling  of  Comptroller. 

2.  A  person  required  to  pay  an  occupation  tax  must  pay  it  before  pursuing 
his  occupation.  Lewis  vs.  State,  14  T.  Cr.  App.,  230;  Currv  vs.  State,  28  T.  Cr. 
App.,  447. 

ART.  5055.     OCCUPATION  TAX  RECEIPTS  FURNISHED  COL- 
LECTORS.    (ACTS  OF  1879.) 

The  Comptroller  shall  cause  occupation  tax  receipts  for  each  occupa- 
tion to  be  printed,  with  his  signature,  for  all  occupations  payable  to  the 
collectors,  annual  receipts  for  those  that  are  paid  annually,  and  quarterly 
receipts  for  all  that  can  be  paid  quarterly;  such  receipts  shall  state  the 
name  of  the  occupation  and  the  amount  of  the  tax,  and  have  blanks  for 
the  year,  month  and  name  of  licenses,  and  also  have  a  blank  space  for 
signature  of  the  collector ;  these  receipts  shall  each  have  a  stub  attached, 
stating  briefly  the  substance  of  the  attached  receipt,  and  shall  be  bound 


30       General  Tax  Laws  of  the  State  of  Texas, 

in  books;  and  lie  shall  forward  to  each  collector  a  proper  number  of 
said  receipts,  and  charge  him  with  the  amount  represented  therein,  and 
cause  him  to  account  therefor.  The  collector,  whenever  collecting  any 
occupation  tax,  shall  fill  the  blanks  in  the  receipt  and  stub  by  writing 
thereon  the  time  for  which  he  collects  and  the  name  of  the  licensee, 
and  shall  sign  the  receipt  and  stub  officially,  and  no  person  shall  pursue 
any  occupation  unless  he  has  a  receipt,  signed,  as  herein  provided,  by 
the  Comptroller  and  collector;  and  every  person,  firm  or  corporation 
keeping  an  office  or  having  a  local  place  of  business  shall  keep  posted  up 
in  a  conspicuous  place  his  or  their  said  licenses.  > 

AET.  5056.     LICENSE,  TRAKSFEK  OF.     (ACTS  OF  1885.) 

Any  person,  firm,  corporation  or  association  of  persons  who  shall  be 
the  legal  owners  or  holders  of  any  unexpired  occupation  license  issued 
in  accordance  with  the  laws  of  this  State,  shall  be  and  are  hereby  author- 
ized to  transfer  the  same  on  the  books  of  the  officer  by  whom  the  same 
was  issued. 

1.  A  transfer  of  an  occupation  license  without  having  an  entry  made  on  the 
books  of  the  officer  who  issued  it  is  valid  as  between  the  parties.  Cox  vs.  Trent, 
20  S.  W.  Rep.,  1118;  Michelson  vs.  White,  25  S.  W.  Rep.,  801. 

ART.  5057.     PURCHASER  OF  UNEXPIRED  LICENSE  MAY 
PURSUE  OCCUPATION,  WHEN,  ETC.     (lb.) 

The  assignee  or  purchaser  of  such  unexpired  occupation  license  shall 
be  authorized  to  pursue  such  occupation  under  such  unexpired  license 
for  and  during  the  unexpired  term  thereof ;  provided,  that  such  assignee 
or  purchaser  shall,  before  following  such  occupation,  comply  in  all  other 
respects  with  all  the  requirements  of  the  law  provided  for  in  original 
applications  for  such  licenses;  and  provided  further,  that  nothing  in  this 
law  shall  be  so  construed  as  to  authorize  two  or  more  persons,  firms,  cor- 
porations or  associations  of  persons  to  follow  the  same  occupation  under 
one  license  at  the  same  time;  and  provided  further,  that  whenever  any 
person,  firm,  corporation  or  association  of  persons  following  an  occupa- 
tion shall  be  closed  out  by  legal  process,  the  occupation  license  shall  be 
deemed  an  asset  of  said  person,  firm,  corporation  or  association  of  per- 
sons, and  sold  as  other  property  belonging  to  said  person,  firm,  corpora- 
tion or  association,  and  the  purchaser  thereof  shall  have  the  right. to  pur- 
sue the  occupation  named  in  said  license  or  transfer  it  to  any  other  per- 
son; provided,  such  occupation  license  shall  under  no  circumstances  be 
transferred  more  than  one  time. 


General  Tax  Laavs  of  the  State  of  Texas.  31 

1.     As   to  sale  of  occupation  license  under  legal  process  and  the  purchaser's 
riglit  to  carry  on  tlio  business  under  it,  see  Nelson  vs.  Cockrell,  3  App.  C,  448. 

ART.    5058.     REVENUE   AGENT— DUTIES.      (ACTS   OF    1899.) 

The  Governor  is  authorized  to  appoint  a  suitable  person  as  revenue 
agent  for  the  State  for  the  purpose  of  securing  a  better  enforcement  of 
the  revenue  laws  of  the  State.  The  agent  provided  for  herein  shall  be 
known  as  the  State  Revenue  Agent.  Said  Revenue  Agent  shall  be  sub- 
ject to  the  direction  of  the  Governor,  who  may,  whenever  in  his  judg- 
ment the  public  service  demands  it,  direct  the  said  Revenue  Agent  to 
investigate  books  and  accounts  of  the  assessing  and  collecting  officers  of 
this  State,  and  all  officers  and  persons  disbursing,  receiving  or  having 
in  their  possession  public  funds,  and  to  make  such  other  investigations 
and  perform  such  other  duties  in  the  interest  of  the  public  revenues  as 
the  Governor  may  direct.  Whenever  any  such  investigation  is  ordered 
by  the  Governor  the  Revenue  Agent  shall  report  to  him  in  writing  the  re- 
sults of  such  investigation,  and  point  out  the  particulars,  if  any,  wherein 
the  revenue  laws  have  been  violated,  their  enforcement  neglected,  to- 
gether with  the  names  of  the  parties  delinquent  therein.  Whereupon 
the  Governor  shall  institute  civil  and  criminal  proceedings,  through  the 
Attorney-General,  in  the  name  of  the  State,  against  such  delinquent 
parties  who  are  reported  by  such  agent  to  be  delinquent.  Said  Revenue 
Agent  shall  have  power  at  any  time  to  examine  and  check  up  all  and  any 
disbursements  or  expenditures  of  money  appropriated  for  any  of  the 
State  institutions  or  for  any  other  purpose  or  for  any  improvements 
made  by  the  State  on  State  property,  or  money  received  and  disbursed  by 
any  board  authorized  by  law  to  receive  and  disburse  any  State  money. 
Said  Revenue  Agent  shall  also  have  power  and  authority,  and  it  is  hereby 
made  his  duty,  to  fully  investigate  any  and  all  State  institutions  when 
so  directed  by  the  Governor  or  required  by  information  coming  to  the 
knowledge  of  said  agent.  He  shall  investigate  the  manner  of  conducting 
the  same  and  the  policy  pursued  by  those  in  charge  thereof,  and  the  con- 
duct or  efficiency  of  any  person  employed  therein  by  the  State.  He  shall 
examine  into  and  report  upon  the  character  and  manner,  as  well  as  the 
amount  of  expenditures  thereof.  He  shall  also  investigate  and  ascertain 
all  sums  of  money  due  the  State  from  any  source  whatever ;  the  ascertain- 
ment and  collection  of  which  does  not  devolve  upon  other  officers  of  this 
State  under  existing  law.  And  he  shall  report  all  such  facts  to  the  Gov- 
ernor, who  shall  proceed  therein  as  provided  by  this  or  any  other  law  of 
this  State. 


32  General  Tax  Laws  of  the  State  of  Texas. 

ART.  5059.  SHALL  HAVE  ACCESS  TO  BOOKS,  ETC.  (ACTS 

OF  189L) 

When  said  Revenue  Agent  acting  under  the  direction  of  the  Governor 
calls  on  any  person  connected  with  the  public  service  to  inspect  his  ac- 
counts, records  or  books,  said  officers  or  official  so  called  upon  shall  sub- 
mit to  said  agent  all  books,  records  and  accounts  so  called  for  without 
delay. 

ART.  5060.     COMPENSATION,  ETC.     (lb.) 

Said  Revenue  Agent  shall  receive  as  compensation  for  his  services  not 
exceeding  two  thousand  dollars  per  annum,  together  with  his  actual  trav- 
eling expenses,  which  shall  be  paid  on  the  approval  of  the  same  by  the 
Governor;  provided,  said  Revenue  Agent  shall  not  be  allowed  traveling 
expenses  for  any  service  connected  with  the  examination  and  investiga- 
tion of  the  accounts  of  any  institution  in  Travis  county. 


General  Tax  Laws  of  the  State  of  Texas. 


33 


CHAPTER  Ia. 


SALE  OF  LIQUORS  REGULATED. 


Art. 
Occupation  tax   for  the  sale  of  spiritu- 
ous,   etc.,    liquors 5060a 

Counties  may   levy 50C0b 

Prerequisite   to   the  issue   of  license  to 

sell    5060c 

License  to  issue,   when TjOBOd 

License  to  issue  for  one  year,  and  shall 
designate  place  of  sale,  etc 5060e 


Art. 
County   clerk    to   report  application   for 

license  to   State   Revenue   Agent 5060f 

Licensee  to  execute  bond-  conditions  of 

bond,   etc 5060g 

Habitual   drunkard  defined oOGOh 

Producers   of  domestic   wines    exempt.  .50601 
Sale    of    liquors    in    local    option    coun- 
ties; bond  5060J 


ART.  5060a.     OCCUPATION  TAX  FOR  THE  SALE  OF  SPIRIT- 
UOUS LIQUORS,  ETC.     (ACTS  OF  1897.) 

Hereafter  there  shall  be  collected  from  every  person,  firm,  corporation, 
or  association  of  persons,  selling  spirituous,  vinous  or  malt  liquors,  or 
medicated  bitters  capable  of  producing  intoxication,  in  this  State,  not 
located  in  any  county,  subdivision  of  a  county,  justice  precinct,  city  or 
town,  where  local  option  is  in  force  under  the  laws  of  Texas,  an  annual 
tax  of  three  hundred  dollars  on  each  separate  establishment,  as  follows: 
For  selling  such  liquors  or  medicated  bitters  in  quantities  of  one  gallon 
or  less  than  one  gallon,  three  hundred  dollars ;  for  selling  such  liquors  or 
medicated  bitters  in  quantities  of  one  gallon  or  more  than  one  gallon, 
three  hundred  dollars ;  provided,  that  in  selling  one  gallon  the  same  may 
be  made  up  of  different  liquors  in  unbroken  packages  aggregating  not 
less  than  one  gallon; 'for  selling  malt  liquors  exclusively,  fifty  dollars. 
And  there  shall  be  collected  from  every  person,  firm,  corporation,  or  as- 
sociation of  persons,  for  every  separate  establishment  selling  such  liquors 
or  medicated  bitters  within  this  State  and  located  within  a  county,  sub- 
division of  a  county,  justice  precinct,  town  or  city,  in  which  local  option  is 
in  force  under  the  laws,  the  sum  of  two  hundred  dollars;  provided,  the 
same  shall  not  be  sold  in  such  locality  except  on  prescription  and  in  com- 
pliance with  the  laws  governing  sales  in  such  localities ;  provided  further, 
that  nothing  in  this  article  shall  be  so  construed  as  to  exempt  druggists 
who  sell  spirituous,  vinous,  or  malt  liquors,  or  medicated  bitters  capable  of 
producing  intoxication,  on  the  prescription  of  a  physician  or  otherwise 
in  either  locality  as  above  set  forth  from  the  payment  of  the  tax  herein 
imposed;  provided  further,  that  this  article  shall  not  apply  to  the  sale 
by  druggists  of  tinctures  and  drug  compounds,  in   the  preparation  of 


34  General  'Tax  Laws  of  the  State  of  Texas. 

which  such  liquors  or  medicated  bitters  are  used  and  sold  on  the  pre- 
scription of  a  physician  or  otherwise,  and  which  tinctures  and  com- 
pounds are  not  intoxicating  beverages  prepared  in  the  evasion  of  the 
provisions  of  this  chapter  nor  the  local  option  law. 

1.  A  conductor  in  charge  of  a  sleeping  car  on  which  there  is  a  bar  at  which 
drinks  are  retailed  to  passengers  must  pay  an  occupation  tax.  La  Norris  vs. 
State,  13  T.  Cr.  App.,  33. 

2.  Social  clubs  furnishing  liquors  to  their  members  only  are  not  liable  for 
an  occupation  tax.     State  vs.  Austin  Club,  33  S.  W.  Rep.,  113. 

3.  Before  a  party  can  sell  liquor  in  a  local  option  territory  he  must  have 
the  required  license  to  sell  on  prescription.     Watson  vs.  State,  57  S.  W.  Rep.,  102. 

ART.  5060b.     COUNTIES  MAY  LEVY.     (ACTS  OF  1893.) 

The  commissioners  court  of  tlie  several  counties  in  this  State  shall 
have  the  power  to  levy  and  collect  from  every  person  or  association  of 
persons  selling  spirituous,  vinous  or  malt  liquors,  or  medicated  bitters, 
a  tax  equal  to  one-half  the  State  tax  herein  levied;  and  where  any  such 
sale  is  made  in  any  incorporated  city  or  town,  such  citv  or  town  shall 
have  the  power  to  levy  and  collect  a  tax  upon  such  sale  equal  to  that 
levied  by  the  commissioners  court  of  the  county  in  which  such  city  or 
town  is  situated. 

ART.  5060c.     PREREQUISITE  TO  THE  ISSUE  OF  LICENSE  TO 

SELL.     (ACTS  OF  1897.) 

Every  person,  firm,  corporation,  or  association  of  persons  desiring  to 
engage  in  the  sale  of  spirituous,  vinous  or  malt  liquors,  or  medicated 
bitters  capable  of  producing  intoxication,  in  this  State,  as  set  forth  in 
Article  5060a  of  this  chapter,  shall,  before  commencing  the  sale  of  such 
liquors  or  medicated  bitters,  file  with  the  county  clerk  of  the  county  in 
which  he  or  they  propose  to  sell  the  same,  an  application  under  oath, 
on  forms  provided  by  the  Comptroller,  and  shall  designate  the  place  in 
Avhich  it  is  proposed  to  engage  in  the  sale  of  such  liquors  or  medicated 
bitters,  if  any  city  or  town  in  which  streets  are  named  and  houses  num- 
bered, the  street  and  number  of  house  shall  be  given,  and  the  quantities 
in  which  he  or  they  propose  to  sell,  whether  one  gallon  or  more,  or  one 
gallon  and  less  than  a  gallon,  or  whether  they  desire  to  sell  malt  liquors 
exclusively ;  provided,  in  localities  where  local  option  is  in  force  not  more 
than  one  quart  shall  be  sold  at  one  time  to  the  same  person;  and  shall 
also  state  in  said  application  whether  said  liquors  or  medicated  bitters 
are  to  be  sold  to  be  drunk  on  the  premises,  or  to  be  sold  on  j)rescriptioD 
in  a  local  option  county,  subdivision  of  a  county,  justice  precinct,  town 
or  city;  and  shall  pay  to  the  collector  of  taxes  of  the  county  in  which 


General  Tax  Laws  of  the  State  op  Texas.  35 

such  sales  are  to  be  made  the  full  amount  of  the  annual  tax  hercm 
levied,  and  such  as  may  be  levied  by  the  commissioners  court  of  such 
county  and  the  city  or  town  in  which  sales  are  to  be  made;  and  shall 
file  with  the  said  clerk  a  bond  as  required  by  Articles  5060g  and  5060j  of 
this  chapter.  In  case  the  sales  are  to  be  made  in  a  city  or  incorporated 
town,  the  taxes  by  such  city  or  town  shall  be  paid  to  the  collector  of  taxes 
of  such  city  or  town.  All  taxes  herein  levied  or  which  may  be  levied  by 
a  county,  city  or  town,  shall  be  paid  in  advance,  and  upon  the  payment 
of  same  and  full  compliance  herewith,  the  county  clerk  of  the  county 
shall  issue  to  the  person,  firm,  corporation,  or  association  of  persons,  a 
license  as  provided  for  in  Article  5060d  of  this  chapter,  which  said  li- 
cense and  licenses  or  receipts  for  the  tax  or  revenues  issued  by  the  United 
States  shall  be  posted  by  licensee  in  a  conspicuous  place  in  his  or  their 
place  of  business,  and  on  failure  to  so  post  such  license  or  receipt,  he  or 
they  so  failing  shall  be  considered  as  having  no  license  and  subject  to  all 
the  pains  and  penalties  as  if  no  such  license  had  issued. 

1.     liiquor   dealers'  license  imist  designate  the  particular  place  and  house  in 
which  liquors  are  to  be  sold.     Southard  vs.  Green,  59  S.  W.  Rep.,  839. 

ART.  5060d.     LICENSE  TO  ISSUE,  WHEN".     (ACTS  OF  1893.) 

Upon  filing  the  sworn  application  as  provided  in  Article  5060c,  and 
paying  to  the  collector  the  annual  State  and  county  tax  herein  provided 
for,  and  filing  such  bond  as  is  required  by  Article  5060g,  the  county 
clerk  of  said  county  shall  issue  to  said  applicant  a  license  to  sell  spirit- 
uous, vinous  or  malt  liquors,  or  medicated  bitters,  at  the  place  and  in 
the  manner  and  quantities  set  forth  in  the  application,  and  no  sale  shall 
be  made  until  such  license  is  procured.  The  receipt  of  the  tax  collector 
shall  be  evidence  of  the  payment  of  the  tax.  For  issuing  licenses  herein 
provided  for,  county  clerks  shall  be  entitled  to  charge  a  fee  of  25  cents 
for  each  license. 

ART.  5060e.     LICENSE  TO  ISSUE  FOR  ONE  YEAR,  AND 
SHALL  DESIGNATE  PLACE  OF  SALE,  ETC.     (lb.) 

No  license  shall  be  granted  for  a  longer  or  shorter  period  than  one 
year.  The  particular  place  and  house  in  which  the  liquors  are  to  be  sold 
shall  be  designated  in  the  license,  and  no  license  shall  authorize  any 
person  to  sell  spirituous,  vinous  or  malt  liquors,  or  medicated  bitters,  at 
any  other  place  or  house  than  that  designated  in  the  license;  provided, 
that  if  any  person  or  association  of  persons  having  a  license  to  sell  such 
liquors,  desires  to  change  his  or  their  place  of  business,  such  change  may 
be  made  by  presenting  the  license  to  the  clerk  of  the  county  and  having 


36  General  Tax  Laws  of  the  State  op  Texas. 

the  new  place  of  business  inserted  therein,  but  in  no  case  to  admit  of  the 
temporary  closing  of  one  place  of  business  to  sell  at  another  place, 

ART.    5060f.     COUNTY    CLERK   TO    REPORT   APPLICATIONS 
FOR  LICENSE  TO   STATE   REVENUE  AGENT.      (lb.) 

The  county  clerk  in  each  and  every  county  in  this  State  shall,  between 
the  first  and  tenth  day  in  each  month,  forward  to  the  State  Revenue 
Agent  a  sworn  statement,  giving  the  names  of  all  persons  who  have  filed 
applications  for  license  during  the  preceding  month,  and  the  tax  col- 
lector of  each  county  shall  keep  a  register  in  which  shall  be  entered  the 
names  of  all  persons  paying  taxes  under  this  chapter,  with  the  date  of 
payment,  and  shall,  between  the  first  and  tenth  day  of  each  month,  make 
to  the  State  Revenue  Agent  a  sworn  report,  giving  the  names  of  all  per- 
sons who  have  paid  a  liquor  tax  during  the  preceding  month,  and  the 
character  of  tax  paid  by  each.  The  reports  provided  for  in  this  article 
shall  be  made  upon  blank  forms  to  be  furnished  by  the  Comptroller. 

ART.  5060g.     LICENSE  TO  EXECUTE  BOND;  CONDITIONS  OF 
BOND,  ETC.     (ACTS  OF  1901.) 

Any  person,  firm  or  association  of  persons,  desiring  to  engage  in  the  sale 
of  spirituous,  vinous  or  malt  liquors,  or  medicated  bitters  capable  of  pro- 
ducing intoxication,  to  be  drunk  on  the  premises,  shall,  before  engaging 
in  such  sale,  be  required  to  enter  into  bond  in  the  sum  of  five  thousand 
dollars;  provided,  however,  that  any  person,  firm  or  corporation  of  per- 
sons dealing  exclusively  in  malt  liquors  shall  be  required  to  give  bond 
only  in  the  sum  of  one  thousand  dollars,  with  at  least  two  good  lawful 
and  sufficient  sureties,  payable  to  the  State  of  Texas,  to  be  approved  by 
the  county  judge,  conditioned  that  said  person,  firm  or  association  of 
persons  so  selling  spirituous,  vinous  or  malt  liquors  or  medicated  bitters 
capable  of  producing  intoxication,  in  any  quantity,  to  be  drunk  on  the 
premises,  shall  keep  an  open,  quiet  and  orderly  house  or  place  for  the 
sale  of  spirituous,  vinous  or  malt  liquors,  or  medicated  bitters  capable 
of  producing  intoxication;  and  that  such  person,  firm,  or  association  of 
persons,  or  his  agent  or  their  agent  or  employe,  will  not  sell  nor  permit 
to  be  sold  in  his  or  their  house  or  place  of  business,  nor  give  nor  permit 
to  be  given,  any  spirituous,  vinous  or  malt  liquors,  or  medicated  bitters 
capable  of  producing  intoxication,  to  any  person  under  the  age  of  twenty- 
one  years,  or  to  a  student  of  any  institution  of  learning,  or  to  any 
habitual  drunkard,  or  to  any  person  after  having  been  notified  in  writ- 
ing, through  the  sheriff  or  other  peace  officer,  by  a  wife,  mother, 
daughter  or  sister  of  the  person,  not  to  sell  to  any  such  person ;  and  that 


General  Tax  Laws  of  the  State  of  Texas.  37 

he  or  they  will  not  permit  any  person  under  the  age  of  twenty-one  years 
to  enter  and  remain  in  such  house  or  place  of  business;  and  tliat  he 
or  they  will  not  permit  any  games  prohibited  hy  the  laws  of  this  State 
to  be  played,  dealt  or  exhibited  in  or  about  such  house  or  place  of  busi- 
ness; and  that  ho  or  they  will  not  rent  or  let  any  part  of  the  house  or 
place  in  which  lie  or  they  have  undertaken  to  sell  spirituous,  vinous  or 
malt  liquors,  or  medicated  bitters  capable  of  producing  intoxication,  in 
any  quantity,  to  be  drunk  on  the  premises,  to  any  person  or  persons  for 
the  purpose  of  running  or  conducting  any  game  or  games  prohibited  by 
the  laws  of  this  State ;  and  that  he  or  they  will  not  adulterate  the  liquors 
sold  by  them  in  any  manner,  by  mixing  with  the  same  any  drug;  and 
that  he  or  they  will  not  knowingly  sell  or  give  away  any  impure  or  adul- 
terated liquors  of  any  kind;  which  said  bond  shall  be  filed  in  the  office 
of  tlie  county  clerk  of  the  county  where  the  business  is  conducted,  and 
shall  be  recorded  by  such  clerk  in  a  book  to  be  kept  for  such  purpose,  for 
which  service  the  said  clerk  shall  be  entitled  to  a  fee  of  75  cents;  which 
said  bond  may  be  sued  on  at  the  instance  of  any  person  or  persons  ag- 
grieved by  the  violation  of  its  provisions,  and  such  person  shall  be  en- 
titled to  recover  the  sum  of  five  hundred  dollars  as  liquidated  damages 
for  each  infraction  of  the  condition  of  such  bond,  and  the  said  bond  shall 
not  be  void  on  the  first  recovery,  but  may  be  sued  on  until  the  full  penal 
sum  named  therein  shall  have  been  recovered.  In  addition  to  civil  pro- 
ceedings for  individual  injuries,  brought  on  said  bond  as  above  indi- 
cated, if  any  person,  firm  or  association  of  persons  shall  violate  any  of 
the  conditions  of  the  bond  herein  required,  it  shall  be  the  duty  of  the 
county  and  district  attorneys,  or  either  of  them,  to  institute  suit  there- 
upon in  the  name  of  the  State  of  Texas  for  the  use  and  benefit  of  the 
county,  and  the  amount  of  five  hundred  dollars  as  a  penalty  shall  be 
recovered  from  the  principals  and  sureties  upon  a  breach  of  any  of  the 
conditions  thereof;  and  whenever  the  first  or  subsequent  bond  as  required 
is  exhausted  by  suit  at  the  instance  of  individuals  or  for  the  use  of  the 
county  a  new  similar  bond  shall  be  given  and  approved  before  the  dealer 
shall  have  the  right  to  further  pursue  the  business  of  a  liquor  seller;  or 
in  case  suit  is  pending  on  any  such  bond,  and  the  county  or  district  at- 
torney shall  make  and  file  an  affidavit  with  the  clerk  of  the  county  court 
that  he  believes  the  bond  of  the  defendant  will  be  exhausted  by  said  suit, 
the  clerk  shall  at  once  notify  the  liquor  dealer  thereof,  and  it  shall  be 
the  duty  of  the  liquor  dealer,  within  twenty  days  from  the  time  the  bond 
is  exhausted,  or  in  other  event,  within  twenty  days  from  the  time  the 
notice  is  given,  to  give  a  new  bond  similar  to  the  first  bond  given,  to  be 
approved  in  the  same  way;  and  until  such  new  bond  is  given  and  ap- 
proved, when  it  is  required  by  this  chapter,  the  liquor  seller  shall  not 


38  General  Tax  Laws  of  the  State  or  Texas. 

have  the  right  to  further  pursue  the  business  of*selling  liquors,  and  any 
person,  firm  or  association  of  persons  who  shall  sell  liquors  in  any  quan- 
tity, to  be  drunk  on  the  premises,  without  giving  the  first  bond,  or  the 
new  bond  as  required  by  this  chapter,  shall  be  deemed  guilty  of  a  mis- 
demeanor and  on  conviction  shall  be  fined  in  the  same  amount  provided 
for  in  cases  where  no  license  has  been  obtained.  An  open  house  in  the 
meaning  of  this  chapter,  is  one  in  which  no  screens  or  other  device  is 
used  or  placed  either  inside  or  outside  of  such  house  or  place  of  busi- 
ness for  the  purpose  of  or  that  will  obstruct  the  view  through  the  open 
door  or  place  of  entrance  into  any  such  house  or  place  where  intoxicating 
liquors  are  sold  to  be  drunk  on  the  premises.  A  quiet  house  or  place  of 
business,  in  the  meaning  of  this  chapter,  is  one  in  which  no  music,  loud 
or  boisterous  talking,  yelling,  or  indecent  or  vulgar  language  is  allowed, 
used  or  practiced,  or  any  other  noise  calculated  to  disturb  or  annoy  any 
person  residing  or  doing  business  in  the  vicinity  of  such  house  or  place 
of  business,  or  those  passing  along  the  streets  or  public  highways.  By 
an  orderly  house  is  meant  one  in  which  no  prostitute  or  lewd  woman  or 
women  are  allowed  to  enter  or  remain;  and  it  is  further  provided,  that 
said  house  must  not  contain  any  vulgar  or  obscene  pictures.  Any  surety 
on  such  bond  may  relieve  himself  from  further  liability  thereon  by 
giving  the  principal  in  said  bond  notice  in  writing  that  he  will  no  longer 
remain  as  surety  on  said  bond  and  by  filing  with  the  county  judge  an 
affidavit  that  such  notice  has  been  given,  and  if  within  five  days  after 
such  notice,  if  he  fails  to  make  a  new  bond,  he  shall  cease  to  pursue  said 
business  until  a  new  bond  is  given.  And  any  person  who  shall  continue 
to  pursue  said  business  after  such  affidavit  is  filed,  he  shall  be  guilty  of 
a  misdemeanor,  and  shall  be  punished  as  provided  in  cases  where  no 
license  has  been  procured ;  provided,  that  where  the  sale  is  made  in  good 
faith,  with  the  belief  that  the  minor  was  of  age  and  there  is  good  ground 
for  such  belief,  that  shall  be  a  valid  defense  to  any  recovery  on  such 
bond ;  and  provided  further,  that  where  the  sale  to  an  habitual  drunkard 
is  made  in  good  faith,  with  the  belief  that  he  was  not  an  habitual  drunk- 
ard, and  there  is  good  ground  for  such  belief,  that  shall  be  a  valid  de- 
fense to  any  recovery  on  such  bond;  provided,  the  provisions  of  this  act 
shall  apply  to  suits  by  the  State  or  any  individual. 

ART.  5060h.     HABITUAL  DRUNKARD  DEFINED. 

An  habitual  drunkard,  within  the  meaning  of  this  chapter,  is  one  who 
mokes  it  a  habit,  or  who  habitually  becomes  intoxicated  by  the  voluntary 
use  of  intoxicating  liquors;  and  in  all  siiits  for  the  breach  of  such  bond 
for  unlawfully  selling  to  an  habitual  drunkard,  the  question  whether 


General  Tax  Laws  of  the  State  of  Texas.  3d 

or  not  such  person  is  an  habitual  drunkard  shall  be  determined  by  the 
court  or  jury  trying  such  case,  as  any  other  fact. 

ART.  SOGOi.     PEODUCERS  OF  DOMESTIC  WINES  EXEMPT. 

The  provisions  of  this  chapter  shall  not  apply  to  wines  produced  from 
grapes  grown  in  this  State,  while  the  same  is  in  the  hands  of  the  pro- 
ducers or  manufacturers  thereof. 

ART.   SOGOj.     SALE   OF  LIQUORS  IN  LOCAL  OPTION   COUN- 
TIES; BOND.     (ACTS  OF  1897.) 

Every  person,  firm,  corporation,  or  association  of  persons,  before  en- 
gaging in  the  sale  of  spirituous,  vinous  or  malt  liquors,  or  medicated 
bitters  capable  of  producing  intoxication,  in  any  county,  subdivision  of 
a  county,  justice  precinct,  town  or  city,  in  which  local  option  is  in  force, 
shall  enter  into  bond  in  the  sum  of  $2500,  with  at  least  two  good  and 
sufficient  sureties,  payable  to  the  State  of  Texas,  to  be  approved  by  the 
county  judge  of  the  county  in  which  such  sales  are  to  be  made,  condi- 
tioned that  said  person,  firm,  corporation,  or  association  of  persons,  so 
selling  spirituous,  vinous  or  malt  liquors,  or  medicated  bitters  capable 
of  producing  intoxication,  shall  not  sell  in  any  quantity,  except  on  the 
prescription  of  a  regular  practicing  physician,  addressed  to  such  person, 
firm,  corporation,  or  association  of  persons,  written  with  ink  on  white 
paper  in  the  handwriting  of  such  physician,  dated,  numbered,  and  signed 
by  such  physician,  giving  his  and  applicant's  place  of  residence,  and  cer- 
tifying on  his  honor,  that  he  has  in  person  carefully  examined  the  appli- 
cant or  patient,  and  that  he  finds  him  or  her  actually  sick,  giving  the 
malady  or  disease  with  which  he  or  she  is  suffering,  as  near  as  he  can 
ascertain,  and  that  he  or  she  is  in  immediate  need  of  an  alcoholic  stimu- 
lant, such  as  prescribed ;  and  there  shall  not  be  sold  more  than  one  quart 
on  any  one  prescription,  which  shall  be  sold  at  one  time  and  in  one  pack- 
age, and  delivered  to  the  purchaser  at  time  of  sale;  and  that  he  or  they 
shall  not  permit  the  same  to  be  drunk  on  the  premises  where  sold,  nor 
on  any  other  premises  owned  or  controlled  by  him  or  them ;  and  that  he 
or  they  shall  not  sell  more  than  once  on  the  same  prescription,  and  shall 
not  sell  on  any  prescription  bearing  the  same  number  of  another  pre- 
scription given  by  the  same  physician  and  dated  during  the  same  year; 
and  that  he  or  they  shall  not  sell  on  a  prescription  bearing  date  more 
than  three  days  prior  to  the  date  of  its  presentation  nor  upon  the  pre- 
scription of  a  physician  not  known  to  him  or  them  to  be  a  regular  prac- 
ticing physician,  authorized  under  the  laws  of  Texas  to  practice  his  pro- 
fession, nor  permit  a  minor  to  remain  on  his  premises  or  his  place  of 


40  General  Tax  Laws  of  the  State  op  Texas, 

business,  except  the  house  or  place  of  business  of  a  regular  pharmacist; 
and  that  he  or  they  shall  not  permit  any  games  prohibited  by  the  laws 
of  this  State  to  be  played,  dealt,  or  exhibited  in  or  about  such  house  or 
place  of  business ;  and  that  he  or  they  shall  not  rent  or  let  any  part  of  the 
house  or  place  of  business  or  premises  in  which  or  on  which  they  are  sell- 
ing such  liquors  or  medicated  bitters,  to  any  one,  for  the  purpose  of  car- 
rying on  any  business  in  violation  of  the  local  option  laws  or  the  penal 
laws  of  the  State;  and  that  he  or  they  shall  not  adulterate  the  liquors  or 
medicated  bitters  sold  by  him  or  them,  nor  knowingly  sell  or  give  away 
such  adulterated  liquors;  and  that  he  or  they  shall  keep  an  open,  orderly 
house,  and  shall  not  use  any  screen  or  other  device  for  the  purpose  of  or 
which  shall  obstruct  the  view  through  the  door  or  doors  opening  out  on 
the  street  or  alley;  which  said  bond  shall  be  filed  in  the  office  of  the 
county  clerk  of  the  county  where  such  business  is  carried  on,  and  re- 
corded by  him  in  a  book  to  be  kept  for  that  purpose;  and  for  recording 
same  he  shall  receive  a  fee  of  75  cents.  For  every  breach  or  violation  of 
any  of  the  provisions  of  said  bond,  the  person,  firm,  corporation,  or  asso- 
ciation of  persons,  and  the  sureties  on  said  bond,  shall  be  liable  in  dam- 
ages to  any  person,  firm,  corporation,  or  association  of  persons,  injured 
thereby.  In  addition  to  the  proceedings  by  parties  sustaining  damages 
by  the  violation,  it  shall  be  the  duty  of  the  county  and  district  attorneys 
to  institute  suit  in  the  name  of  the  State  of  Texas  for  each  and  every 
infraction  or  violation  thereof,  for  the  use  and  benefit  of  the  county,  and 
the  sum  of  $250  shall  be  recovered  for  each  infraction,  against  the  prin- 
cipal and  sureties  on  said  bond,  as  liquidated  damages,  which  said  sum 
shall  be  paid  into  the  county  treasury  and  become  a  part  of  the  road  fund 
of  said  county.  Said  bond  shall  not  be  void  on  the  first  recovery,  but 
may  be  sued  upon  for  each  infraction  thereof  until  the  full  penal  sum 
named  therein  shall  be  exhausted.  If  said  bond  shall  be  exhausted  or 
become  in  danger  of  being  exhausted  by  suits,  said  person,  firm,  cor- 
poration, or  association  of  persons,  shall  be  required  to  execute  another 
bond;  notice  of  such  requirement  shall  be  given  by  the  county  judge  of 
the  county,  and  such  parties  shall  have  ten  days  after  notice  to  comply, 
and  upon  failure  to  do  so  shall  be  subject  to  all  the  pains  and  penalties 
from  the  time  such  notice  was  given  as  if  no  bond  had  been  given  in  the 
first  instance.  Provided,  that  in  case  the  county  judge  shall  fail  to  give 
the  notice  herein  required,  then  any  citizen  of  the  county,  over  the  age 
of  twenty-one  years,  may  do  so,  and  in  case  of  failure  to  execute  another 
bond  within  the  time  required,  as  above  set  forth,  said  person  may  bring 
suit  in  the  district  court  of  the  county  to  require  such  person,  firm,  cor- 
poration, or  association  of  persons,  to  execute  a  new  bond.  Provided, 
further,  that  in  case  the  sureties  on  such  bond  shall  become  insolvent. 


General  Tax  Laws  of  the  State  of  Texas.  41 

or  found  to  be  insolvent  after  the  execution  of  such  bond,  it  shall  be  the 
duty  of  the  count}'  judge  of  the  county  to  require  of  them  a  new  bond, 
the  same  as  above  set  forth,  and  in  case  of  his  failure  to  do  so,  any  citi- 
zen, as  above  set  forth,  may  proceed  in  the  district  court  aforesaid  to 
compel  them  to  execute  such  bond,  and  in  case  the  insolvency  of  said 
sureties  or  either  of  them  is  established,  which  shall  be  done  under  the 
rules  of  evidence  governing  other  like  cases,  or  in  case  it  is  shown  that 
said  bond  is  exhausted  or  in  danger  of  being  exhausted  by  suit,  said 
court  shall  enter  up  its  judgment  requiring  said  parties  to  enter  into  a 
new  bond  within  ten  days  from  the  date  of  the  judgment,  and  adjudge 
the  cost  against  defendants,  and  assess  a  reasonable  attorney's  fee  against 
them  as  cost.  In  case  of  an  appeal  from  such  judgment  the  bond  shall 
be  in  an  amount  sufficient  to  cover  all  costs  and  damages,  to  be  fixed  by 
the  judge  trying  the  cause;  and  in  addition  to  the  conditions  now  re- 
quired in  appeal  bonds,  be  conditioned  further  to  pay  all  damages  occa- 
sioned by  the  breach  or  violation  of  the  local  option  and  penal  laws  of  the 
State  from  the  date  of  the  institution  of  the  suit  until  the  final  termina- 
tion of  such  suit.  In  case  appellants  are  cast  in  the  suit  and  the  same  is 
finally  determined  against  him  or  them,  said  appeal  bond  may  be  sued 
upon  and  recoveries  had  the  same  as  provided  in  this  chapter  and  article 
for  suits  and  recovery  on  the  original  bond.  Provided  further,  that  when 
suit  is  instituted  hereunder  by  a  citizen,  the  suit  shall  be  prosecuted 
without  bond  for  cost  on  [or]  appeal  bond. 


42 


General  Tax  Laws  of  the  State  of  Texas. 


CHAPTER  II. 


OF  THE  PROPERTY  SUBJECT  TO  TAXATION  AND  THE  MODE 
OF  RENDERING  THE  SAME. 


Art. 

All   property  to  be  taxed 5061 

Real  property   includes  what 5062 

Personal    property    includes    what 5063 

Definition   of  terms 5064 

Exemptions    from    taxation 5065 

"When  property  to  be  rendered 5066 

How  to  be  rendered 5067 

Where   to   be  rendered 5068 

To  be  rendered  in  but  one   county 5069 

Live  stock,  where  and  how  to  be  ren- 
dered      5070 

Taxes  not  to  be  paid  twice 5071 

Vessels,  where  listed 5072 

Railroads    and    telegraphs 5073 

Listing   for   others 5074 

Shall    list  under   oath 5075 

The  statement  and   its  requisites 5076 

Certain    credits    and    stocks    not    to    be 

listed   5077 

Rendition  of  real  estate 5078 


Art. 

Assessment    of    personal     property     by 

rendition  by  banker,  broker,  etc 5079 

Sworn    statement    to    be    furnished    by 

National    banks;    penalty 5079a 

Money  and  notes  defined 5079b 

Assessment  of  real  estate  by  banks 5080 

No  deductions  in   certain   cases 5081 

Assessment    by    railroads 5082 

Railroads  to   return  sworn   statements, 

when,    etc 5083 

Assessment  and  collection  of  corporate 

property    5084 

Assessment   in   owner's   name 5085 

Lien   for   taxes 5086 

Leasehold     interest     in     public     lands; 

timber   on  public   lands 5087 

Valuation  of  property  for  taxation 5088 

United   States  paper  money  taxable 5088a 

Assessed  as  money  on  hand 5088b 


ART.  5061.     ALL  PROPERTY  TO  BE  TAXED. 

1876.) 


(ACTS  OF 


All  property,  real,  personal  or  mixed,  except  such  as  may  be  herein- 
after expressly  exempted,  is  subject  to  taxation,  and  the  same  shall  be 
rendered  and  listed  as  herein  prescribed. 

1.  Where  a  leasehold  is  taxed,  its  value  should  be  deducted  from  the  taxable 
interest  of  the  owner.     Dousfherty  vs.  Thompson,  71  Texas,  192. 

2.  The  effect  of  this  article  and  Articles  5062,  5063,  5064  and  5065  is  to 
subject  to  taxation  in  addition  to  tangible  property  all  moneys  actually  belong- 
ing to  the  taxpayer  and  any  excess  that  may  exist  of  his  credits  over  his  indebt- 
edness.    Griffin   vs.  Heard,   78  Texas,  607. 

3.  The  lease  for  a  term  of  years  of  a  city  waterworks  is  liable  for  taxes  on 
the  value  of  the  leasehold  interest,  and  not  on  the  value  of  the  property  leased. 
State  vs.  Taylor,  72  Texas,  297. 


ART.  5063.    REAL  PROPERTY  INCLUDES  WHAT.     (lb.) 

Real  property,  for  the  purpose  of  taxation,  shall  be  construed  to  in- 
clude the  land  itself,  whether  laid  out  in  town  lots  or  otherwise,  and  all 
the  buildings,  structures  and  improvements,  or  other  fixtures  of  whatso- 
ever kind  thereon,  and  all  the  rights  and  privileges  belonging  or  in  any 
wise  appertaining  thereto,  and  all  mines,  minerals,  quarries  and  fossils 
in  and  under  the  same. 


GENERxiii  Tax  Laws  of  the  State  of  Texas.  43 

1.  The  value  of  a  railroad  is  not  the  mere  value  of  its  right  of  way,  road- 
bed, and  superstructure,  its  depot  grounds  and  structures  thereon  considered  by 
themselves,  hut  the  value  of  these  as  an  operating  "going  concern";  this  value 
being  in  general  determinable  by  the  profits  which  result  from  its  operations. 
The  franchise  of  a  railroad  is  not  taxable  as  a  property  separate  from  its  real 
estate;  to  so  tax  it  would  lead  to  double  taxation,  which  is  not  permitted.  State 
vs.  A.  &  N.  W.  Ry.  Co.,  94  Texa?,  530. 

AET.  5063.  PERSONAL  PROPERTY  INCLUDES  WHAT. 

(ACTS  OF  1879.) 

Personal  property  shall,  for  the  purposes  of  taxation,  be  construed  to 
include  all  goods,  chattels  and  effects,  and  all  moneys,  credits,  bonds  and 
other  evidences  of  debt  owned  by  citizens  of  the  State,  whether  the  same 
be  in  or  out  of  the  State;  all  ships,  boats  and  vessels  belonging  to  in- 
habitants of  this  State,  if  registered  in  this  State,  whether  at  home  or 
abroad,  and  all  capital  invested  therein;  all  moneys  at  interest,  either 
within  or  without  this  State,  due  the  person,  to  be  taxed  over  and  above 
what  he  pays  interest  for,  and  all  other  debts  due  such  persons  over  and 
above  their  indebtedness;  all  public  stock  and  securities;  all  stock  in 
turnpikes,  railroads,  canals  and  other  corporations  (except  national 
banks)  out  of  the  State,  owned  by  inhabitants  of  this  State;  all  per- 
sonal estate  of  moneyed  corporations,  whether  the  owners  thereof  reside 
in  or  out  of  this  State,  and  the  income  of  any  annuity,  unless  the  capital 
of  such  annuity  be  taxed  within  the  State;  all  shares  in  any  bank  organ- 
ized or  that  may  be  organized  under  the  law  of  the  United  States;  all 
improvements  made  by  persons  upon  lands  held  by  them,  the  title  to 
which  is  still  vested  in  the  State  of  Texas,  or  in  any  railroad  company, 
or  which  have  been  exempted  from  taxation  for  the  benefit  of  any  rail- 
road company  or  any  other  corporations,  or  any  other  corporation  whose 
property  is  not  subject  to  the  same  mode  and  rule  of  taxation  as  other 
property, 

1.  Credits,  such  as  notes,  are  taxable  at  the  place  of  the  residence  of  the 
owner.  Ferris  vs.  Kimble,  75  Texas,  470;  Connor  vs.  City  of  \Yaxahachie,  13 
S.  W.  Rep.,  30. 

2.  Money  on  deposit  in  a  bank  by  a  receiver  is  subject  to  taxation.  Camp- 
bell vs.  Riviere,  22  S.  W.  Rep.,  993. 

3.  A  bank  share  is  not  a  debt  due  its  owner,  and  his  debts  can  not  be  de- 
ducted from  it  in  arriving  at  his  taxable  property.  Rosenberg  vs.  Weeks,  67 
Texas,  578;  Primm  vs.  Fort,  57  S.  W.  Rep.,  89. 

4.  When  a  person  residing  in  another  State  has  an  agent  in  this  State,  who 
conducts  the  business  of  his  principal,  and  has  notes  in  his  hands  for  collection 
and  renewal,  with  a  view  of  keeping  up  a  permanent  business,  the  situs  of  the 
notes  for  taxation  is  in  this  State  at  the  place  where  the  agent  resides.  Jesse 
French  Piano  &  Organ  Company  vs.  City  of  Dallas,  61  S.  W.  Rep.,  942. 

5.  This  article  standing  alone  permits  the  deduction  of  all  indebtedness,  but 
it  is  modified  by  Article  5081,  which  specifically  designates  certain  classes  of 
indebtedness  which  shall  not  be  deducted.     Primm  vs.  Fort,  57  S.  W.  Rep.,  91. 

6.  A  deposit  subject  to  sight  check  is  regarded  by  the  tax  law  of  this  State 
as  cash,  and  is  not  subject  to  oflFset  by  the  liabilities  of  the  taxpayer.  Campbell 
vs.  Wiggins,  2  I.  C.  A.,  1. 


44  General  Tax  Laws  of  the  State  of  Texas. 

7.  Securities  deposited  by  a  foreign  guaranty  and  surety  company  with  the 
State  Treasurer,  as  required  by  the  Acts  of  the  Twenty-fifth  Legislature,  page 
244,  Cliapter  165,  held  subject  to  taxation  in  Travis  count3^  State  vs.  Fidelity 
&  Deposit  Co.,  80  S.  W.  Rep.,  544. 

8.  Taxpayers  in  rendering  credits  due  them  for  taxation  are  entitled  to 
deduct  therefrom  the  amounts  due  the  State  by  them  for  school  lands  held 
under  contract  for  purchase.     Opinion  of  Attorney  General. 

9.  The  intangible  personal  property  of  the  ward  is  taxable  against  the  guar- 
dian and  at  the  j^lace  of  the  guardian's  residence.     Opinion  of  Attorney  General. 

ART.  5064.     DEFINITION  OF  TERMS.     (ACTS  OF  1876.) 


"it 


'Moneyj" — The  term  "money"  or  "moneys,"  wherever  used  in  this 
title,  shall,  besides  money  or  moneys,  include  every  deposit  which  any 
person  owning  the  same  or  holding  in  trust  and  residing  in  this  State, 
is  entitled  to  withdraw  in  money  on  demand. 

'^'Credits." — The  term  "credits,"  wherever  used  in  this  title,  shall  be 
held  to  mean  and  include  every  claim  and  demand  for  money  or  other 
valuable  thing,  and  every  annuity  or  sum  of  money  receivable  at  stated 
periods,  due  or  to  become  due,  and  all  claims  and  demands  secured  by 
deed  or  mortgage,  due  or  to  become  due. 

"Tract  or  Lot." — The  term  "tract  or  lot"  and  "piece  or  parcel"  of 
real  property,  and  piece  and  parcel  of  land,  wherever  used  in  this  title, 
shall  each  be  held  to  mean  any  quantity  of  land  in  possession  of,  owned 
by  or  recorded  as  the  property  of  the  same  claimant,  person,  company  or 
corporation. 

"Singular  and  Plural." — Every  word  importing  the  single  number 
only  may  extend  to  and  embrace  the  plural,  and  every  word  importing 
the  plural  number  may  be  applied  and  limited  to  the  singular  number; 
and  every  word  implying  the  masculine  gender  only  may  be  extended 
and  applied  to  females  as  well  as  males. 

"Oath." — Wherever  the  word  "oath"  is  used  it  shall  be  held  to  mean 
oath  or  affirmation ;  and  the  word  "swear"  may  be  held  to  mean  affirm. 

"Town  or  District." — The  words  "town  or  district,"  wherever  used, 
shall  be  held  to  mean  village,  city,  ward  or  precinct,  as  the  case  may  be, 

"Value." — The  term  "true  and  full  value,"  wherever  used,  shall  be 
held  to  mean  the  fair  market  value,  in  cash,  at  the  place  where  the  prop- 
erty to  which  the  term  is  applied  shall  be  at  the  time  of  assessment, 
being  the  price  which  could  be  obtained  therefor  at  private  sale,  and  not 
at  forced  or  auction  sale. 

"Person." — The  term  "person"  sliall  be  construed  to  include  firm, 
company  or  corporation. 


Genek-vi,  Tax  Laws  of  the  State  of  Texas.  46 

ART.  5065.     EXEMPTIONS  FROM  TAXATION.     (ACTS  OF 

1905.) 

The  following  property  shall  be  exempt  from  taxation,  towit : 
.  1.  "Schools  and  Churches." — Public  school  houses  and  houses  used 
exclusively  for  public  worship,  the  books  and  furniture  therein  and  the 
grounds  attached  to  each  building  necessary  for  the  proper  occupancy, 
use  and  enjoyment  of  the  same,  and  not  leased  or  otherwise  used  with  a 
view  to  profit.  All  public  colleges,  public  academics,  all  buildings  con- 
nected with  the  same  and  all  the  lands  immediately  connected  with  pub- 
lic institutions  of  learning  and  all  endowment  funds  of  institutions  of 
learning  not  used  with  a  view  to  profit  and  all  buildings  used  exclusively 
and  owned  by  persons  or  association  of  persons  for  school  purposes.  This 
provision  shall  not  extend  to  leasehold  estates  of  real  property  held  under 
authority  of  any  college  or  university  of  learning. 

2.  "Cemeteries."  —  All  lands  used  exclusively  for  grave  yards  or 
grounds  for  burjdng  the  dead,  except  such  as  held  by  any  person,  com- 
pany or  corporation  with  a  view  to  profit  or  for  the  purpose  of  specula- 
tion in  the  sale  thereof. 

3.  "Public  Property." — All  property,  whether  real  or  personal,  be- 
longing exclusively  to  this  State  or  any  political  subdivision  thereof,  or 
the  United  States. 

4.  "County  Buildings."  —  All  buildings  belonging  to  counties  for 
holding  courts,  for  jails  or  for  county  offices  with  the  land  belonging  to 
and  on  which  such  buildings  are  erected. 

5.  "Poor  Houses." — All  lands,  houses  and  other  buildings  belonging 
to  any  county,  precinct  or  town,  used  exclusively  for  the  support  or  ac- 
commodation of  the  poor. 

6.  "Public  Charity."  —  All  buildings  belonging  to  institutions  of 
purely  public  charity,  together  with  the  lands  belonging  to  and  occupied 
by  such  institutions  not  leased  or  otherwise  used  with  a  view  to  profit, 
unless  such  rents  and  profits  and  all  moneys  and  credits  are  appropriated 
by  such  institutions  solely  to  sustain  such  institutions  and  for  the  benefit 
of  the  sick  and  disabled  members  and  their  families  and  the  burial  of 
the  same,  or  for  the  maintenance  of  persons  when  unable  to  provide  for 
themselves,  whether  such  persons  are  members  of  such  institutions  or 
not. 

"Institution  of  Purely  Public  Charity  Defined." — An  institution  of 
purely  public  charity,  under  this  act,  is  one  which  dispenses  aid  to  its 
members  and  others  in  sickness  or  distress,  or  at  death,  without  regard 
to  poverty  or  riches  of  the  recipient,  .also  when  the  funds,  property  and 
assets  of  such  institutions  are  pledges  and  bound  by  its  laws  to  relieve. 


46  General  Tax  Laws  of  the  State  of  Texas. 

aid,  and  administer  in  any  way  to  the  relief  of  its  members  when  in 
want,  sickness  and  distress  and  provides  homes  for  its  helpless  and  de- 
pendent members  and  to  educate  and  maintain  the  orphaiis  of  its  de- 
ceased members  or  other  persons. 

7.  "Fire  Engines,  Etc.''  —  All  fire  engines  and  other  implements 
owned  by  towns  and  cities  used  for  the  extinguishment  of  fires  with  the 
buildings  used  exclusively  for  the  safe  keeping  there. 

8.  "Market  Houses,  Etc."  —  All  market  houses,  public  squares  or 
other  public  grounds,  town  or  precinct  houses  or  halls  used  exclusively 
for  public  purposes,  and  all  works,  machinery  or  fixtures  belonging  to 
any  town  and  used  for  conveying  water  to  such  town. 

9.  "Public  Libraries."  —  All  public  libraries  and  personal  property 
belonging  to  the  same. 

10.  "Furniture." — All  household  and  kitchen  furniture  not  exceed- 
ing at  their  true  and  full  value  two  hundred  and  fifty  dollars  to  each 
family,  in  which  may  be  included  one  sewing  machine. 

11.  "Pensions." — All  annual  pensions  granted  by  the  State,  or  United 
States. 

1.  Farm  products  in  the  hands  of  the  producer  and  family  supplies  for 
home  and  farm  use  are  exempt  from  taxation.  Constitution,  Article  8,  Sec- 
tion  19. 

2.  The  word  "building"  is  construed  to  embrace  the  land  used  in  connection 
with  it.  Ground  used  for  the  recreation  of  the  students  and  to  supply  the 
school  table  with  vegetables,  which  was  necessary  and  used  for  the  proper  and 
economical  conduct  of  the  school,  is  exempt.  Cassiano  vs.  Ursuline  Academy, 
64  Texas,  673. 

3.  The  exemption  of  buildings  used  for  school  purposes  does  not  apply  to 
land  included  in  a  farm  cultivated  in  connection  with  a  boarding  school.  St. 
Edward's  College  \s.  Morris,  82  Texas,  1 ;  Cassiano  vs.  Academy,  64  Texas,  676 ; 
Red  vs.  Morris,  72  Texas,  554;  Morris  vs.  Masons,  68  Texas,  698. 

4.  A  house  used  for  school  purposes  and  a  residence  is  not  exempt.  Ed- 
monds vs.  City  of  San  Antonio,  36  S.  W.  Rep.,  495. 

5.  School  lands  belonging  to  the  county  are  not  subject  to  taxation.  The 
leasehold  can  not  be  taxed  as  the  propertj'  of  the  lessee.  Dougherty  vs.  Thomp- 
son, 71  Texas,  192;  9  S.  AV.  Rsp.,  99;  Davis  vs.  Burnett,  77  Texas,  3;  13  S.  W. 
Rep.,  613;  Land  &  Cattle  Co.  vs.  Board,  80  Texas,  489;   16  S.  W.  Rep.,  312. 

6.  The  exemption  of  "public  property  used  for  public  purposes"  applies  to 
property  ownership  of  which  is  in  the  State  or  some  one  of  its  municipal  sub- 
divisions.    St.  Edward's  College  vs.  Morris,  82  Texas,  1;  17  S.  W.  Rep.,  512. 

7.  Lessee  of  city  waterworks  is  liable  for  taxes  on  value  of  leasehold  in- 
terest; not  on  value  of  the  property.  State  vs.  Taylor,  72  Texas,  297;  12  S.  W. 
Rep.,  176. 

8.  Land  held  under  lease  from  the  State  which  reserves  the  right  in  the 
State  to  sell,  not  subject  to  taxation  against  the  lessee.  Trammell  vs.  Faught, 
74  Texas,  558;    12  S.'W.  Rep.,  317. 

9.  Lessee  of  land  from  tlie  State  under  absolute  lease  for  term  of  years  is 
liable  for  taxes  upon  the  leasehold  estate  at  such  value  as  it  would  bring  at  a 
fair  voluntary  sale  for  casli,  but  not  for  value  of  the  freehold  estate.  Trammell 
vs.  Faught,  74  Texas,  558;   12  S.  W.  Rep.,  317. 

10.  Where  school  land  is  purchased  and  first  payment  made,  it  is  subject 
to  taxation,  though  the  patent  has  not  issued  and  the  title  is  still  in  the  State, 
llindes  vs.  State,  67  S.  \K.  Rep.,  467. 

11.  Until  tlie  Commissioner  of  the  General  Land  Office  selects  one  of  the  two 
surveys  made  hy  virtue  of  a  Confederate  land  certificate,  the  title  to  the  land 


General  Tax  Laws  of  the  State  of  Texas.  47 

remains  in  the  State,  and  it  is  not  subject  to  taxation.     Abney  vs.  State,  47  S. 
W.  Rep.,   1043. 

12.  When  a  building  is  used  exclusively  for  school  purposes,  the  fact  that 
teachers  and  others  connected  with  the  school  and  their  families  live  in  such 
building  does  not  prevent  it  from  being  exempt  from  taxation.  On  the  other 
hand,  if  the  head  of  tlie  family  is  engaged  in  some  other  business  tlian  teaching 
school  in  tlie  building  which  i.s  claimed  to  be  exempt  from  taxation,  the  fact 
that  a  school  is  carried  on  in  the  building  in  which  he  lives  does  not  exempt  it 
fi-oni  taxation.     Opinion  of  Attorney  General. 

13.  A  separate  building  situated  on  the  same  or  adjacent  property  to  that 
upon  whicii  tlie  main  school  building  stands  and  owned  by  those  who  own  the 
school  building  and  occupied  by  those  only  who  are  connected  with  the  school, 
is  exempt  from  taxation.     Opinion  of  Attorney  General. 

14.  In  order  for  school  property  to  be  exempt  from  taxation  it  must  be  used 
in  fact  for  school  purposes.  A  plat  of  ground  held  for  the  purpose  of  erecting 
a  school  building  at  some  future  time  would  not  be  exempt.  Opinion  of  Attor- 
ney General. 

15.  School  lands  held  under  contract  for  the  purchase  thereof  from  the  State 
are  subject  to  taxation  as  the  property  of  the  person  by  whom  they  are  so  held. 
Opinion  of  Attorney  General. 

16.  State  school  lands  do  not  become  taxable  until  they  have  been  awarded 
to  the  applicant  hy  the  Commissioner  of  the  General  Land  Oflice.  Opinion  of 
Attorney  General. 

17.  A  church  parsonage  is  not  exempt  from  taxation.  Opinion  of  Attorney 
General. 

18.  Lands  held  by  institutions  of  learning  as  investment  of  endowment  funds 
are  not  exempt  from  taxation.     Opinion  of  Attorney  General. 

19.  Masonic,  Knights  of  Pythias,  Odd  Fellows  and  other  like  orders  are  not 
"institutions  of  purely  public  charity"  within  the  meaning  of  the  Constitution, 
and  their  property  is  not  exempt  from  taxation.  That  part  of  the  Act  of  1905 
which  attempts  to  exempt  the  property  of  such  orders  is  unconstitutional. 
Opinion  of  Attorney  General. 

20.  Young  Men's  Christian  Association  buildings  are  not  exempt  from  taxa- 
tion. They  are  not  houses  used  exclusively  for  public  worship  nor  institutions 
of  learning  within  the  meaning  of  this  article.     Ruling  of  Comptroller. 

21.  Lands  devised  to  a  town  incorporated  for  free  school  purposes  only  and 
held  as  part  of  its  school  fund  are,  by  Section  9  of  Article  11  of  the  Constitu- 
tion, exempt  from  taxation.     Opinion  of  Attorney  General. 

AET.  5066.  WHEN  PROPERTY  TO  BE  RENDERED.  (ACTS  OF 

1899.) 

All  property  shall  be  listed  for  taxation  between  January  1  and  June 
1  of  each  year,  when  required  by  the  assessor,  with  reference  to  the 
quantity  held  or  owned  on  the  1st  day  of  January  in  the  year  for  which 
the  property  is  required  to  be  listed  or  rendered.  Any  property  pur- 
chased or  acquired  on  the  1st  day  of  January  shall  be  listed  by  or  for 
the  person  purchasing  or  acquiring  it.  If  any  property  has,  by  reason 
of  any  special  law,  contract  or  fact  been  exempt,  or  have  been  claimed 
to  be  exempte(J  from  taxation  for  any  period  or  limit  of  time,  and  such 
period  of  exemption  shall  expire  between  January  1  and  December  31 
of  any  year,  said  property  shall  be  assessed  and  listed  for  taxes  as  other 
property,  but  the  taxes  assessed  against  said  property  shall  be  only  for 
the  pro  rata  of  taxes  for  the  portion  of  such  year  remaining  after  the 
expir.ation  of  such  claimed  period  of  exemption  and  shall  be  so  listed  on 
the  tax  rolls,  and  taxes  shall  be  collected  on  such  property  accordingly. 


48  GeneKx^lL  Tax  Laws  of  the  State  of  Texas. 

1.  AH  property  owned  by  a  person  in  this  State  on  tlie  first  day  of  January 
must  be  listed  for  taxation  between  that  date  and  June  1st  of  each  year,  and 
he  is  personally  liable  for  the  taxes  of  that  year  though  he  sells  the  property 
before  the  amount  of  such  taxes  has  been  ascertained  and  before  payment  be- 
comes due.     Carswell  vs.  Habberzettle,   13  T.  C.  R.,  399. 

2.  The  owner  of  the  property  on  the  1st  day  of  January  is  personally  liable 
for  the  taxes  for  that  year,  though  he  sells  it  before  time  for  the  collection  of 
the  taxes  for  that  year.     Cruger  vs.  Ginnuth,  3  App.  C,  24. 

ART.  5067.     HOW  TO  BE  EENDBEED.     (ACTS  OF  1876.) 

All  property  shall  he  listed  or  rendered  in  the  manner  following : 

1.  "By  Owner.'' — Every  person  of  full  age  and  sound  mind,  being  a 
resident  of  this  State,  shall  list  all  of  his  real  estate,  moneys,  credits, 
bonds  or  stock  of  joint  stock  or  other  companies  (when  the  property  of 
such  company  is  not  assessed  in  this  State),  moneys  loaned  or  invested, 
annuities,  franchises,  royalties,  and  all  other  property. 

2.  "As  Agent." — He  shall  also  list  all  lands  or  other  real  estate,  all 
moneys  and  other  personal  property  invested,  loaned  or  otherwise  con- 
trolled by  him  as  agent  or  attorney,  or  on  account  of  any  other  person, 
company  or  corporation  whatsoever,  and  all  moneys  deposited  subject  to 
his  order,  check,  or  drafts  and  credits  due  from  or  owing  by  any  person, 
body  corporate  or  politic. 

3.  "Mirior." — The  property  of  a  minor  child  shall  be  listed  by  his 
guardian,  or  by  the  person  having  such  property  in  charge. 

4.  "Wife." — The  property  of  a  wife,  by  her  husband,  if  of  sound 
mind;  if  not,  by  herself, 

5.  "Idiot." — The  property  of  an  idiot  or  lunatic,  by  the  person  hav- 
ing charge  of  such  property. 

6.  "Cestui  Que  Trust." — The  property  of  a  person  for  whose  benefit 
it  is  held  in  trust  by  the  trustee  of  the  estate ;  of  a  deceased  person,  by 
the  executor  or  administrator. 

7.  "Receivers." — The  property  of  corporations  whose  assets  are  in 
the  hands  of  receivers,  by  such  receivers. 

8.  "Corporations." — The  property  of  a  body  politic  or  corporate,  by 
the  president  or  proper  agent  or  officer  thereof. 

9.  "Copartnership." — The  property  of  a  firm  or  company,  by  a  part- 
ner or  agent  thereof. 

10.  "Manufactories.'' — The  property  of  manufacturers  and  others  in 
the  hands  of  an  agent,  by  such  agent,  in  the  name  of  his  principal,  as 
real,  personal  and  merchandise. 

11.  "Nurseries." — The  stock  of  nurseries,  growing  and  otherwise,  in 
the  hands  of  nurserymen,  shall  be  listed  and  assessed  as  merchandise. 


General  Tax  Laws  of  the  State  of  Texas.  49 

ART.  5068.     WHERE  TO  BE  RENDERED.     (ACTS  OF  1897.) 

All  property,  real  and  personal,  except  such  as  is  required  to  be  listed 
and  assessed  otherwise,  shall  be  listed  and  assessed  in  the  county  where 
it  is  situated,  and  all  personal  property  subject  to  taxation  and  temporar- 
ily removed  from  the  State  or  county,  shall  be  listed  and  assessed  in  the 
county  of  the  residence  of  the  owner  thereof,  or  in  the  county  where  the 
principal  office  of  such  owner  is  situated. 

1.  Personal  property  belonging  to  eitlier  a  corporation  or  a  natural  person 
must  be  assessed  and  the  taxes  thereon  paid  in  the  county  where  it  is  situated, 
unless  such  county  has  not  been  organized,  in  whicli  event  the  assessment  must 
be  made  and  the  taxes  collected  in  the  county  to  which  it  is  attached  for  judi- 
cial purposes.     Cattle  Co.  vs.  Faught,  09  Texas,   402;    5  S.  W.  Kep..  494. 

2.  Credits  are  taxable  at  the  place  of  residence  of  the  owner,  and  not  at  the 
place  where  they  may  be  deposited.  Ferris  vs.  Kemble,  75  Texas,  47G;  12  S.  W. 
Rep.,  089. 

3.  Cattle  are  to  be  taxed  in  the  county  where  being  pastured  on  January  1st, 
and  not  in  the  county  where  the  owner  resides.  Clampitt  vs.  Johnson,  42  S.  W. 
Rep.,  866. 

4.  Non-residents  loaning  money  in  this  State  are  not  subject  to  taxation 
upon  the  money  so  loaned,     i'rimm  vs.  Fort,  57  S.  W.  Rep.,  972. 

5.  Notes  belonging  to  a  foreign  corporation  held  in  this  State  by  an  agent 
who  conducts  the  business  of  his  principal  are  subject  to  taxation  in  this  State. 
Jesse  l'>ench  Pinno  &  Organ  Co.  vs.  City  of  Dallas,  61  S.  VV.  Rep.,  942. 

6.  The  assessor  of  one  county  has  no  right  to  assess  monej'  of  a  party  which 
is  in  a  bank  of  a  county  other  than  that  in  wliich  the  assessor  resides.  '  Parker 
vs.  State,  69  S.  W.  Rep.,  76. 

7.  The  rule  is  that  the  situs  of  tangible  personal  property  for  taxation  is 
where  it  is  situated,  and  intangible  personal  property  where  the  owner  resides. 
Accordingly,  the  owner  of  notes,  bonds,  credits,  etc.,  should  render  the  same  in 
the  county  of  his  residence,  without  regard  to  where  such  property  is  kept  or 
deposited.     Ruling  of  Comptroller. 

ART.  50G9.  TO  BE  RENDERED  IN  BUT  ONE  COUNTY.  (ACTS 

OF  1879.) 

Lands  lying  on  county  boundaries,  which  have  not  been  accurately 
and  legally  surveyed,  determined  or  fixed,  shall  not  be  assessed  or  taxed 
in  more  than  one  county. 

ART.  5070.     LIVE  STOCK,  WPEN  AND  HOW  RENDERED. 

(ACTS  OF  1889.) 

All  persons,  companies  and  corporations  owning  pastures  in  this  State 
■which  lie  on  county  boundaries,  shall  lie  required  to  list  for  assessment 
all  live  stock  of  every  kind  owned  by  them  in  said  pastures  in  the  several 
counties  in  which  such  pastures  are  situated,  listing  in  each  county  such 
portion  of  said  stock  as  the  land  in  such  county  is  of  the  whole  pasture. 
All  persons,  companies  and  corporations  owning  any  kind  of  live  stock 
in  pastures  not  their  own  shall  list  said  live  stock  in  the  several  counties 
in  which  such  pastures  are  situated  in  the  same  manner;  and  in  both 


50  General  Tax  Laws  of  the  State  of  Texas. 

cases  the  tax  upon  such  live  stock  shall  be  paid  to  the  tax  collectors  of  the 
several  counties  in  which  such  live  stock  is  listed  and  assessed. 

1.  Under  this  article  stock  must  be  assessed  in  each  county  in  such  propor- 
tion as  tlie  land  in  the  county  bears  to  the  whole  pasture.  Cammack  vs.  Mata- 
dor Land  &  Cattle  Co.,  70  S.  W.  Rep.,  455. 

2.  Cattle  running  on  the  range  in  more  than  one  county  are  taxable  in  the 
county  where  the  owner  resides.     Ruling  of  Comptroller. 

ART.  5071.     TAXES  NOT  TO  BE  PAID  TWICE.     (ACTS  OF 

1879.) 

Any  lands  which  may  have  been  assessed  in  any  county  according  to 
the  abstract  of  land  titles,  and  the  taxes  paid  thereon  according  to  law, 
shall  not  be  afterwards  subject  to  the  payment  of  taxes  for  the  same 
period  in  a  different  county,  although  a  subsequent  survey  and  determina- 
tion of  the  county  boundaries  may  show  said  lands  to  be  in  a  different 
county  from  that  in  which  they  were  originally  assessed;  and  any  sales 
of  such  lands  for  alleged  delinquency  shall  be  illegal  and  void. 

ART.  5072.    VESSELS,  WHERE  LISTED.     (ACTS  OF  1876.) 

All  persons,  companies  and  corporations  in  this  State  owning  steam- 
boats, sailing  vessels,  wharf-boats  and  other  water  crafts,  shall  be  re- 
quired to  list  the  same  for  assessment  and  taxation  in  the  county  in 
which  the  same  may  be  enrolled,  registered  or  licensed,  or  kept  when 
not  enrolled,  registered  or  licensed. 

ART.  5073.     RAILROADS  AND  TELEGRAPHS.     (lb.) 

All  railroad,  telegraph,  plank  road  and  turnpike  companies  shall  list 
all  of  their  j'eal  and  personal  property,  giving  the  number  of  miles  of 
roadbed  and  line  in  the  county  where  such  roadbed  and  line  is  situated, 
at  the  full  and  true  value,  except  when  such  company  may  own  personal 
property  or  real  estate  in  an  unorganized  county  or  district,  then  they 
shall  list  such  property  to  the  .Comptroller. 

ART.  5074.     LISTING  FOR  OTHERS.     (lb.) 

Persons  required  to  list  property  on  behalf  of  others  shall  list  it  in 
the  same  manner  in  which  they  are  required  to  list  their  own,  but  they 
shall  list  it  separately  from  their  own,  specifying  in  each  case  the  name 
of  the  person,  estate,  company  or  corporation  to  whom  it  belongs. 

1.  Persons  listing  property  as  agents  for  others  are  required  to  list  it  in  the 
name  of  the  person,  estate,  company  or  corporation  to  whom  it  belongs.  Ruling 
of  Comptroller. 


General  Tax  Laws  of  the  State  of  Texas.  51 

AET.  5075.     SHALL  LIST  UNDER  OATIL     (lb.) 

Each  person  required  by  law  to  list  property  shall  make  and  sign  a 
statement,  verified  by  his  oath,  as  required  by  law,  of  all  property,  both 
real  and  personal,  in  his  possession,  or  under  his  control,  and  which 
he  is  required  to  list  for  taxation,  either  as  owner  or  holder  thereof,  or 
as  guardian,  parent,  husband,  trustee,  executor,  administrator,  receiver, 
accounting  officer,  partner,  agent  or  factor. 

ART.  5076.     THE  STATEMENT  AND  ITS  REQUISITES.     (ACTS 

OF  1905.) 

Such  statement  shall  truly  and  distinctly  set  forth : 

1.  The  name  of  the  owner,  and  a  description  sufficient  for  the  identi- 
fication of  any  real  estate  belonging  to  such  owner. 

2.  The  number  of  acres. 

3.  The  value  of  the  land. 

4.  The  number  of  the  lot  or  lots. 

5.  The  number  of  the  block. 

6.  The  value  of  town  lots. 

7.  The  name  of  the  city  or  town. 

8.  The  number  of  miles  of  railroad  in  the  county. 

9.  The  value  of  railroads  add  appurtenances. 

10.  Number  of  miles  of  telegraph  in  the  county. 

11.  Value  of  telegraph  and  appurtenances  in  the  county. 

12.  Number  and  amount  of  land  certificates  and  value  thereof. 

13.  Number  of  horses  and  mules  and  the  value  thereof. 

14.  Number  of  cattle  and  the  value  thereof. 

15.  Number  of  jacks  and  jennets  and  value  thereof. 

16.  Number  of  sheep  and  value  thereof. 

17.  Number  of  goats  and  value  thereof. 

18.  Number  of  hogs  and  dogs  and  value  thereof. 

19.  Number  of  carriages,  buggies,  w^agons,  automobiles,  bicycles, 
motor  cycles,  or  other  vehicles  of  wdiatsoever  kind  and  the  value  of  each 
one  thereof. 

20.  Number  of  sewing  machines  and  knitting  machines  and  value 
thereof. 

21.  Number  of  clocks  and  watches  and  value  thereof. 

22.  Number  of  organs,  melodeons,  pianofortes,  and  all  other  musical 
instruments  of  whatsoever  kind  and  value  thereof. 

23.  The  value  of  household  and  kitchen  furniture  over  and  above 
the  amount  of  two  hundred  and  fifty  dollars. 

24.  Office  furniture  and  the  value  thereof. 


62  General  Tax  Laws  of  the  State  of  Texas, 

25.  The  value  of  gold  and  silver  plate. 

26.  The  value  of  diamonds  and  jewelry. 

27.  Every  annuity  or  royalty,  the  description  and  value  thereof. 

28.  Number  of  steamboats,  sailing  vessels,  wharf  boats,  barges  or 
other  water  craft,  and  the  value  thereof. 

29.  The  value  of  goods,  wares  and  merchandise  of  every  description 
which  such  person  is  required  to  list  as  a  merchant  (in  hand  on  the 
1st  day  of  January  of  each  year). 

30.  Value  of  materials  and  manufactured  articles  which  such  person 
is  required  to  list  as  a  manufacturer. 

31.  Value  of  manufacturers'  tools,  implements  and  machinery  other 
than  boilers  and  engines,  which  shall  be  listed  as  such. 

32.  Number  of  steam  engines,  including  boilers,  and  the  value 
thereof. 

33.  Amount  of  moneys  of  bank,  banker,  broker  or  stock  jobber. 

34.  Amount  of  credits  of  bank,  banker,  broker  or  stock  jobber. 

35.  Money  on  hand  or  on  deposit,  in  or  out  of  the  State,  with  banks, 
trust  companies,  corporations,  firms  or  individuals,  and  subject  to  order, 
check  or  draft,  including  certificates  of  deposit. 

36.  Amount  of  credits  other  than  of  bank,  banker,  broker  or  stock 
jobber. 

37.  Amount  and  value  of  bonds  and  stocks  (other  than  United 
States  bonds). 

38.  Amount  and  value  of  shares  of  capital  stock  companies  and  asso- 
ciations not  incorporated  by  the  laws  of  this  State. 

39.  Value  of  all  property  of  companies  and  corporations  other  than 
property  hereinbefore  enumerated. 

40.  Value  of  stock  and  furniture  of  saloons,  hotels  and  eating  houses. 

41.  Value  of  every  billiard,  pigeon  hole,  bagatelle  or  other  similfiT- 
tables,  together  with  the  number  thereof. 

42.  Every  franchise,  the  description  and  value  thereof. 

43.  Value  of  all  other  property  not  enumerated  above. 

1.  Description  is  sufficient  when  it  furnishes  the  means  by  which  the  prop- 
erty can  be  identified  from  the  description  itself,  or  by  use  of  extrinsic  evidence 
to  apply  that  description  to  the  property.  Eustis  vs.  City  of  Henrietta,  90 
Texas,  468;  .39  S.  W.  Rep.,  .567.  Sec  also  (Glrace  vs.  City  of  Bonham,  2  T.  C.  R., 
698. 

2.  Where  there  were  two  surveys  in  the  same  county  in  the  name  of  the 
same  grantee  and  for  the  same  number  of  acres,  an  assessment  against  unknown 
owner,  by  giving  the  abstract  number,  name  of  original  grantee  and  number  of 
acres,  not  sufficient.     State  vs.  Farmer.  94  Texas,  232. 

3.  _  When  tlie  property  is  rendered  by  the  owner,  the  same  fullness  of  descrip- 
tion is  not  required  as  if  the  assessment  was  against  an  unknown  owner  or  upon 
property  not  rendered  by  the  owner.  Cooper  Grocery  Co.  vs.  City  of  Waco,  6  T. 
C.  R.,  52. 

4.  Wlien    only   a   portion   of   a   survey   is   assessed,   some    further   description 


General  Tax  Laws  of  the  State  of  Texas.  53 

than  the  abstract  number,  certificate  number,  survey  number,  name  of  original 
grantee  and  number  of  acres  is  required.  Morgan  vs.  Smith,  70  Texas,  641;  8 
S.  W.  Rep.,  529. 

5.  Where  the  whole  of  a  survey  was  delinquent,  and  the  whole  of  it  assessed 
by  number  and  grant,  the  fact  that  the  number  of  acres  was  '<tated  at  U-tO,  when 
it  really  contained  706,  did  not  render  the  assessment  invalid  to  any  part  of  the 
survey.     Kens^un   vs.  Gage,  9  T.  C.  R.,  725. 

6.  This  article  has  no  application  to  assessments  for  city  ta.x.es.  Eustis  vs. 
City  of  Henrietta,  39  S.  W.  Rep.,  567. 

7.  Deposit  in  bank  subject  tc  sight  check  regarded  as  cash.  Campbell  vs. 
Wiggins,  20  S.  W.  Rep.,  730. 

ART.   5077.     CERTAIN   CREDITS   AND   STOCKS   NOT   TO   BE 

LISTED.     (ACTS  OP  187G.) 

No  person  shall  be  required  to  list  or  render  a  greater  portion  of  his 
credits  than  he  believes  will  be  received  or  can  be  collected,  or  to  include 
in  his  statement  as  a  part  of  his  personal  property  which  is  required 
to  be  listed  any  share  or  portion  of  the  capital  stock  or  property  of  any 
company  or  corporation  which  is  required  to  list  or  return  its  capital  and 
property  for  taxation. 

ART.  5078.     RENDITION  OF  REAL  ESTATE.     (lb.) 

Persons  listing  or  rendering  real  estate  shall  make  a  statement,  duly 
signed  and  under  oath,  which  shall  truly  and  distinctly  set  forth : 

1.  The  name  of  the  owner,  abstract  number,  number  of  survey,  the 
number  of  the  certificate,  the  name  of  the  original  grantee,  the  number 
of  acres,  and  the  true  and  full  value  thereof. 

2.  The  number  of  the  lot  and  block  and  the  true  and  full  value 
thereof,  together  with  the  name  of  the  town  or  city. 

3.  When  the  name  of  the  original  grantee,  or  abstract  number,  or 
number  of  certificate,  or  number  of  survey  is  unknown,  say  "unknown," 
and  give  such  description  so  that  land  or  lot  can  be  identified  and  the 
true  and  full  value  thereof  can  be  determined. 

ART.    5079.      ASSESSMENT    OF    PERSONAL    PROPERTY    BY 
RENDITION  BY  BANKER,  BROKER,  ETC.    (ACTS  OF  1895.) 

Every  bank,  whether  of  issue  or  deposit,  banker,  broker,  dealer  in  ex- 
change, or  stock  jobber,  shall  at  the  time  fixed  by  this  chapter  for  listing 
personal  property,  make  out  and  furnish  the  assessor  of  taxes  a  sworn 
statement  showing: 

1.  If  a  national  bank,  the  president  or  some  other  officer  of  such 
bank  shall  furnish  to  the  assessor  of  the  county  in  which  such  bank 
is  located  a  list  of  the  names  of  all  the  shareholders  of  the  stock,  to- 
gether with  the  number  and  amount  of  the  shares  of  each  stockholder 


54  General  Tax  Laws  of  the  State  of  Texas. 

of  stock  in  said  bank,  and  the  shareholders  of  the  stock  in  national 
bi-nks  shall  render  to  the  tax  assessor  of  the  county  in  which  said  bank 
is  located  the  number  of  their  shares  and  the  true  and  full  value  thereof. 
All  shares  of  stocks  in  national  banks  not  rendered  to  the  assessor  of 
taxes  in  the  county  where  such  bank  is  located  within  the  time  prescribed 
by  law  for  listing  property  for  taxes  shall  be  assessed  by  the  assessor 
against  the  owner  or  owners  thereof  as  unrendered  property  is  assessed; 
but  the  tax  roll  shall  show  the  name  of  the  owner  or  owners  thereof  as 
per  statement  furnished  by  the  president  or  other  officers  of  said  bank. 

2.  National  banks  shall  render  all  other  bonds  and  stocks  of  every 
kind,  except  United  States  bonds,  and  all  shares  of  capital  stocks  or 
joint  stock  or  stocks  of  other  companies  or  corporations  held  as  an  in- 
vestment or  in  any  way  representing  assets,  together  with  all  other  per- 
sonal property  belonging  or  pertaining  to  said  bank,  except  such  personal 
property  as  is  specially  exempted  from  taxation  by  the  laws  of  the 
United  States. 

3.  National  banks  shall  be  required  to  render  all  of  their  real  estate 
as  other  real  estate  is  rendered,  and  all  the  personal  property  of  said 
national  banks  herein  taxed  shall  be  valued  as  other  personal  property 
is  valued. 

4.  All  other  banks,  bankers,  brokers  or  dealers  in  exchange,  or  stock 
jobbers  shall  render  their  list  in  the  following  manner : 

1.  The  amount  of  money  on  hand  or  in  transit  or  in  the  hands  of 
other  banks,  bankers,  brokers  or  others  subject  to  draft,  whether  the 
same  be  in  or  out  of  the  State. 

2.  The  amount  of  bills  receivable,  discounted  or  purchased,  and  other 
credits  due  or  to  become  due,  including  accounts  receivable,  interest  ac- 
crued but  not  due,  and  interest  due  and  unpaid. 

3.  From  the  aggregate  amount  of  the  items  named  in  the  first  and 
second  of  the  last  two  subdivisions  shall  be  deducted  the  amount  of 
money  on  deposit. 

4.  The  amount  of  bonds  and  stocks  of  every  kind,  except  United 
States  bonds,  and  all  shares  of  capital  stocks  or  joint  stocks  of  other 
companies  or  corporations  held  as  an  investment  or  in  any  way  repre- 
senting assets. 

5.  All  other  property  belonging  or  appertaining  to  said  bank  or  busi- 
ness, including  both  personal  property  and  real  estate,  shall  be  listed 
as  other  personal  property  and  real  estate. 

1.  All  property,  both  real  nnd  personal,  of  a  bank  chartered  under  the 
laws  of  Texas  is  subject  to  taxation.  The  shares  of  stock  in  such  bank  are  not 
taxable.     Gillespie  vs.  Gaston,  67  Texas,  599;  4  S.  W.  Rep.,  248. 

2.  The  real  estate  of  a  bank  is  to  be  taxed  in  its  own  name,  aJid  its  personal 


General  Tax  Laws  of  the  State  of  Texas.  55 

property   in   the   names   of   its   shareholders.     Engelke   vs.   Schlenker,   75   Texas, 
559;   12  S.  W.  Rep.,  999. 

3.  The  object  of  this  article  is  not  to  define  tlie  property  of  banks  and 
bankers  subject  to  taxation,  but  merely  to  secure  a  faithful  rendition  of  their 
assets.  It  is  additional  to  the  provisions  of  Article  507G,  which  applies  to 
banks  as  well  as  all  other  taxpayers.  Griffin  vs.  Heard,  78  Texas,  607;  14  S.  W. 
Rep.,  892. 

4.  The  stockholders  of  a  national  bank  can  not  have  deducted  from  the 
values  of  their  shares  of  stock,  when  rendering  to  tlie  State  ollicer  for  taxation, 
the  sura  of  money  invested  by  the  bank  in  United  States  bonds,  or  held  by  the 
bank  in  form  of  legal  tender  notes.     Adair  vs.  Robinson,  25  S.  vV.  Rep.,  734. 

5.  By  "'tlK'  amount  of  money  on  deposit"  is  meant  the  amount  due  de- 
positors, and  not  money  belonging  to  others  and  held  bv  the  bank  as  bailee. 
Griffin  vs.  Heard,  78  Texas,  607;   14  S.  VV.  Rep.,  892. 

6.  It  is  not  witliin  the  power  of  the  State  to  subject  the  property  of  national 
banks  to  taxation  without  the  consent  of  Congress.  First  National  Bank  of  Lam- 
pasas vs.  City  of  Lampasas,  78  S.  W.  Rep.,  42. 

7.  The  stock  of  a  national  bank  must  be  assessed  for  State  or  city  taxation 
against  the  owners  of  such  stock,  and  not  against  the  bank.  First  National 
Bank  of  Lampasas  vs.  City  of  Lampasas,  78  S.  W.  Rep.,  42. 

8.  The  legality  of  an  assessment  of  the  shares  of  stock  in  a  national  bank 
is  not  affected  by  the  custom  of  the  assessor  to  assess  other  property  at  a  uni- 
form rate  less  than  its  true  value,  it  appearing  that  such  shares  were  not 
assessed  beyond  their  true  value.  Engelke  vs.  Schlenker,  75  Texas,  559;  12  S. 
W.  Rep.,  999. 

9.  The  personal  property  of  a  national  bank  is  not  subject  to  taxation. 
This  property  is  otherwise  reached  by  assessing  the  shares  of  stock  against  the 
stockholders.  Section  2  of  Article  5079  of  the  Revised  Statutes  is,  therefore, 
inoperative.     Opinion  of  Attorney  General. 

10.  The  surplus  and  undivided  profits  of  a  national  bank  are  not  taxable  as 
such  against  the  bank,  but  same  should  be  considered  by  the  assessor  in  arriv- 
ing at  the  value  of  the  shares  of  stock.     Ruling  of  Comptroller. 

11.  The  shares  of  stock  in  a  State  bank  chartered  under  the  Act  of  the 
Twenty-ninth  Legislature  are  not  taxable.  Such  banks  are  required  to  render 
their  property  in  accordance  with  the  provisions  of  Section  4.  Article  5079  of 
the  Revised  Statutes.     Ruling  of  Comptroller. 

12.  The  tax  on  shares  of  bank  stock  is  a  charge  against  the  shareholder, 
and  levy  can  be  made  on  any  personal  property  that  he  has,  to  enforce  collection, 
by  virtue  of  the  tax  rolls.     Opinion  of  Attorney  General. 

13.  Levy  can  not  be  iiiade  on  the  shares  of  stock  in  a  bank  for  taxes  on 
account  of  the  inability  of  the  collector  to  make  a  valid  levy  and  sale  without 
taking  possession  of  the  property  levied  on.  In  case  the  taxpayer  has  no  prop- 
erty other  than  the  bank  stock,  suit  may  be  instituted,  the  lien  foreclosed,  and 
the  stock  subjected  to  payment  of  the  tax  and  cost  as  under  execution.  Opinion 
of  Attorney  General. 

ART.   5079a.     SWOEN    STATEMENT   TO   BE   FURMSHED   BY 
NATIONAL  BANKS;  PENALTY.     (ACTS  OF  1897.) 

That  if  any  president,  vice  president,  or  cashier  of  any  national  bank 
shall  fail  or  refuse  to  furnish  the  tax  assessor  or  deputy  tax  assessor, 
when  called  upon  to  do  so  by  such  tax  assessor  or  deputy  tax  assessor, 
a  sworn  statement,  showing: 

1.  A  list  of  the  names  of  all  the  shareholders  of  the  stock  of  such 
national  bank. 

2.  The  number  and  amount  of  the  shares  owned  and  held  by  each 
shareholder  of  stock  in  such  national  bank. 


56  General  Tax  Laws  of  the  State  of  Texas. 

3.  The  place  of  residence  of  each  stockholder  in  such  bank,  if  known. 
(If  not  known,  that  fact  shall  be  so  stated.) 

4.  The  amount  or  amounts  of  notes  issued  by  such  national  bank  and 
circulating  as  money,  or  that  is  intended  to  circulate  as  money  (stating 
such  amounts  in  dollars). 

5.  The  amount  of  money  on  hand  or  in  transit,  or  in  the  hands  of 
other  banks,  bankers,  brokers  or  others,  subject  to  draft,  whether  the 
same  be  in  or  out  of  the  State. 

6.  The  amount  of  indebtedness  of  such  bank  and  how  such  indebted- 
ness is  evidenced. 

7.  The  amount  of  paper  evidencing  indebtedness  owned  by  such  bank, 
which  was  acquired  by  such  bank,  either  at  par  or  at  a  discount. 

Any  such  president,  vice-president,  or  cashier  of  a  "national  bank"  so 
failing  or  refusing  to  furnish  such  statement,  as  above  required,  shall  be 
deemed  guilty  of  a  misdemeanor,  and  upon  conviction  thereof,  shall  be 
punished  by  a  fine  of  not  less  than  one  hundred  dollars,  nor  more  than 
one  thousand  dollars,  and  by  confinement  in  jail  not  less  than  ten  days, 
nor  more  than  thirty  days. 

ART.  5079b.    "MONEY  AND  NOTES"  DEFINED.     (lb.) 

By  the  term  money  and  notes,  mentioned  in  the  preceding  ar- 
ticle, is  meant  all  money  owned  and  on  hand  by  such  bank,  whether 
on  deposit  or  otherwise. 

ART.  5080.     ASSESSMENT  OF  REAL  ESTATE  BY  BANKS. 

(ACTS  OF  1885.) 

Every  banking  corporation.  State  or  national,  doing  business  in  this 
State  shall,  in  the  city  or  town  in  which  it  is  located,  render  its  real 
estate  to  the  assessor  of  taxes  at  the  time  and  in  the  manner  required 
of  individuals.  At  the  time  of  making  such  rendition  the  president  or 
some  other  officer  of  said  bank  shall  file  with  said  assessor  a  sworn  state- 
ment showing  the  number  and  amount  of  the  shares  of  said  bank,  the 
name  and  residence  of  each  shareholder,  and  the  number  and  amount 
of  shares  owned  by  him.  Every  shareholder  of  said  bank  shall,  in  the 
city  or  town  where  said  bank  is  located,  render  at  their  actual  value  to 
the  assessor  of  taxes  all  shares  owned  by  Iiim  in  such  bank;  and  in  case 
of  his  failure  so  to  do,  the  assessor  shall  assess  such  unrendered  shares 
as  other  unrendered  property.  Each  share  in  such  bank  shall  be  taxed 
only  for  the  difference  between  its  actual  cash  value  and  the  proportion- 
ate amount  per  share  at  which  its  real  estate  is  assessed.  The  taxes  due 
upon  the  shares  of  banking  corporations  shall  be  a  lion  thereon,  and  no 


General  Tax  Laws  of  the  State  of  Texas.  67 

banking  corporation  shall  pay  any  dividend  to  any  shareholder  who  is 
in  default  in  the  payment  of  taxes  dnc  on  his  shares ;  nor  shall  any  bank- 
ing corporation  permit  the  transfer  upon  its  books  of  any  share,  the 
owner  of  which  is  in  default  in  the  payment  of  his  taxes  upon  the  same. 
Nothing  herein  shall  be  so  construed  as  to  tax  national  or  State  banks, 
or  the  shareholders  thereof,  at  a  greater  rate  than  is  assessed  against 
other  moneyed  capital  in  the  hands  of  individuals. 

1.  The  taxable  value  of  bank  shares  depends  upon  the  value  of  the  fran- 
chise, capital  and  propertv  of  all  kinds^  less  the  amount  of  its  debts.  Rosenburg 
vs.  Weeks,  G7  Texas,  584';  4  S.  W.  Rep.,  899;  Engelke  vs.  Schlenker,  75  Texas, 
561;   12  S.  W.  Rep.,  999. 

2.  The  general  deposits  with  a  bank  are  debts  against  it.  Engelke  vs. 
Schlenker,  75  Texas,  501;  12  S.  W.  Rep.,  999. 

3.  The  object  of  this  statute  is  to  incorporate  in  the  law  of  this  State  the 
provisions  of  the  Federal  statute  for  the  protection  of  national  banks;  adding 
thereto  so  much  as  was  necessary  to  accord  the  same  protection  to  State  banks. 
Primm  vs.  Fort,  57  S.  W.  Rep.,  972. 

4.  The  amount  to  be  deducted  from  the  value  of  the  shares  of  stock  on 
account  of  real  estate  under  this  article  is  the  assessed  value  of  the  real  estate, 
and  not  its  actual  value  when  assessed  at  less  than  its  actual  value.  Ruling  of 
Comptroller. 

ART.  5081.     NO  DEDUCTION  IN  CERTAIN  CASES.     (ACTS 

OP  1876.) 

No  person,  company  or  corporation  shall  be  entitled  to  any  deduction 
on  account  of  any  bond,  note  or  obligation  of  any  kind  given  to  any 
mutual  insurance  company,  nor  on  account  of  any  unpaid  subscription 
to  any  religious,  literary,  scientific  or  charitable  institution  or  society, 
nor  on  account  of  any  subscription  to  or  installment  payable  on  the 
capital  stock  of  any  company,  whether  incorporated  or  unincorporated. 

1.  Under  no  circumstances  can  the  owners  of  national  bank  stock  be  per- 
mitted to  deduct  their  indebtedness  from  the  value  of  their  stock  for  the  pur- 
pose of  taxation.     Primm  vs.  Fort^  57  S.  W.  Rep.,  972. 

ART.  5083.     ASSESSMENT  BY  RAILROADS.     (ACTS  OF  1885.) 

It  shall  be  the  duty  of  every  railroad  corporation  in  this  State  to  de- 
liver a  sworn  statement,  on  or  before  the  1st  day  of  June  of  each  year, 
to  the  assessor  of  each  county  and  incor])orated  city  or  town,  into  or 
through  which  any  part  of  their  road  may  run  or  in  which  they  own  or 
are  in  possession  of  real  estate,  a  classified  list  of  all  real  estate  owned  by 
or  in  possession  of  said  company  in  said  county,  town  or  city,  specify- 
ing: 

1.  The  w^hole  number  of  acres  of  land,  lot  or  lots,  exclusive  of  their 
right  of  way  and  depot  grounds,  owned,  possessed  or  appropriated  for 
their  use,  with  a  valuation  affixed  to  the  same. 

2.  The  whole  length  of  the  railroad  and  the  value  thereof  per  mile, 


58  Genebal  Tax  Laws  of  the  State  of  Texas. 

which  valuation  shall  include  right  of  way,  roadbed,  superstructure, 
depots  and  grounds  upon  which  said  depots  are  situate,  and  all  shops 
and  fixtures  of  every  kind  used  in  operating  said  road. 

3.  All  personal  property  of  whatsoever  kind  or  character,  except  the 
rolling  stock  belonging  to  the  company  or  in  their  possession  in  each 
respective  county,  listing  and  describing  the  said  personal  property  in 
the  same  manner  as  is  now  required  of  citizens  of  this  State, 

1.  Railroad  bridges  over  which  the  railroad  is  constructed  are  not  subject  to 
separate  assessment;  they  are  included  in  the  roadbed.  Cook  vs.  G.,  H.  &  S.  A. 
Ry.  Co.,  24  S.  W.  Rep.,  544;  Schmidt  vs.  G.,  H.  &  S.  A.  Ry.  Co.,  24  S.  W.  Rep., 
547. 

2.  The  franchise  of  a  railroad  is  not  taxable  as  a  property  separate  from  its 
real  estate;  to  so  tax  it  would  lead  to  double  taxation,  which  is  not  permitted. 
State  vs.  A.  &  N.  W.  Ry.  Co.,  94  Texas,  530;  62  S.  W.  Rep.,  1051. 

3.  The  asfiessment  of  the  intangible  personal  property  of  a  railroad  company, 
consisting  of  its  rights,  privileges,  immunities,  good  will,  contracts  and  fran- 
chises to  do  and  carry  on  its  business  at  lump  sum,  is  invalid.  The  law  does 
not  authorize  assessment  for  taxation  by  any  such  vague  description  of  prop- 
erty as  "rights,  privileges,  immunities,  good  will,  contracts  and  franchises."     lb. 

AKT.  5083.     RAILROADS  TO  RETURN  SWORN  STATEMENTS, 
WHEN,  ETC.     (ACTS  OF  1885.) 

It  shall  be  the  duty  of  every  railroad  cor|3oration  in  this  State  to  de- 
liver a  sworn  statement,  on  or  before  the  1st  day  of  April  in  each  year, 
to  the  assessor  of  the  county  in  which  its  principal  office  is  situated,  set- 
ting forth  the  true  and  full  value  of  the  rolling  slock  of  said  railroad, 
together  with  the  names  of  all  the  counties  through  which  it  runs,  and 
the  number  of  miles  of  roadbed  in  each  of  said  counties,  and  the  said 
assessment  shall  be  submitted  to  the  board  of  equalization  of  the  county 
in  which  its  principal  office  is  situated  for  review,  as  is  provided  by  Ar- 
ticle 5120  of  this  code  and  the  other  laws  of  this  State  in  respect  to 
boards  of  equalization,  on  the  1st  Monday  in  June  in  each  year,  or  as 
soon  thereafter  as  practicable,  and  such  board  shall  certify  such  final 
valuation  when  made,  without  delay,  to  the  Comptroller  of  Public  Ac- 
counts, who  shall  proceed  at  once  to  apportion  the  amount  of  such  valua- 
tion among  the  said  counties  in  proportion  to  the  distance  such  road 
may  run  through  any  such  county,  and  shall  certify  such  apportionment 
to  the  assessors  of  such  counties,  and  the  same  shall  constitute  part  of 
the  tax  assets  of  such  counties,  and  the  assessor  of  each  of  said  counties 
shall  list  and  enter  the  same  upon  the  rolls  for  taxation,  as  other  per- 
sonal property  situated  in  said  county;  provided,  that  any  railway  com- 
pany organized,  and  having  its  principal  office  without  the  State,  and 
which  may  own  or  operate,  as  lessee  or  otherwise,  any  line  of  railroad 
which  is  partly  within  the  State  and  partly  without,  may  render  its  roll- 
ing stock  for  taxation  in  the  county  where  such  company  owning  said 


General  Tax  Laws  of  the  State  of  Texas.  59 

railroad  has  established  its  office  within  this  State,  and  a  proportional 
part  of  such  company's  rolling  stock  shall  be  rendered  and  assessed  for 
taxation  within  the  State,  according  to  the  number  of  miles  of  such  rail- 
way therein,  as  compared  with  the  number  of  miles  wdthout  the  State, 

1.  This  article  is  confined  in  its  application  to  directinf^  a  mode  by  which 
railroad  rolling  stock  may  be  assessed  by  counties  and  not  to  any  other  politi- 
cal subdivision  of  the  State.  Accordingly,  such  rolling  stock  is  not  subject  to 
taxation  by  school  districts  through  whicli  the  road  runs.  Opinion  of  Attorney 
General. 

ART.  5084.  ASSESSMENTS  AND  COLLECTIONS  OF  CORPO- 
RATE  PROPERTY.  (ACTS  OF  1876.) 

All  property  of  private  corpoi'ations,  except  in  cases  where  some  other 
provision  is  made  by  law,  shall  be  assessed  in  the  name  of  the  corporation, 
and  in  collecting  the  taxes  on  the  same  all  the  personal  property  of  such 
corporation  shall  be  liable  to  be  seized  whenever  the  same  may  be  found 
in  the  county,  and  sold  in  the  same  manner  as  the  property  of  individuals 
may  be  sold  for  taxes.  All  statements  and  lists  made  by  corporations 
that  are  required  to  be  sworn  to  shall  be  verified  by  the  affidavit  and 
signature  of  the  secretary  of  said  corporation,  and  if  they  have  no  secre- 
tary, the  officer  who  discharges  the  duties  of  secretary  of  said  corpora- 
tion. 

ART.  5085.     ASSESSMENTS  IN  OWNER'S  NAME.     (lb.) 

All  real  property  subject  to  taxation  shall  be  assessed  to  the  owners 
thereof  in  the  manner  herein  provided,  but  no  assessment  of  real  prop- 
erty shall  be  considered  illegal  by  reason  of  the  same  not  being  listed 
or  assessed  in  the  name  of  the  owner  or  owners  thereof. 

1.  When  the  description  in  the  assessment  of  land  is  sufficient  to  identify  it, 
any  mistake  in  the  name  of  the  owner  does  not  aflfect  the  tax  lien.  Taber  vs. 
State,  12  T.  C.  R.,  363. 

2.  When  there  is  an  abstract  number,  the  name  of  the  original  grantee,  num- 
ber of  acres  and  value,  there  being  no  certificate  or  survey  number,  a  mistake  in 
the  name  of  the  owner  will  not  affect  the  tax  lien  on  the  land.  Taber  vs.  State, 
85  S.  W.  Rep.,  837. 

3.  Personal  property  can  not  be  legally  assessed  to  unknown  owner.  Opinion 
of  Attorney  General. 

4.  Persons  listing  property  as  agent  for  others  are  required  to  list  it  in  the 
name  of  the  person,  estate,  company  or  corporation  to  whom  it  belongs.  Ruling 
of  Comptroller. 

ART.  5086.     LIEN  FOR  TAXES.     (lb.) 

All  taxes  upon  real  property  shall  be  a  lien  upon  such  property  until 
the  same  shall  have  been  paid.  And  should  the  assessor  fail  to  assess 
any  real  estate  for  any  one  or  more  years,  the  lien  shall  be  good  for 


(60  Geneeal  Tax  Laws  of  the  State  of  Texas. 

every  year  that  he  should  fail  to  assess  for,  and  he  may,  in  listing  prop- 
erty for  taxes  any  year  thereafter,  assess  all  the  back  taxes  due  thereon, 
according  to  the  provisions  of  this  title. 

1.  Lien  for  taxes  attaches  only  to  separate  tract  taxed  and  not  to  property 
of  taxpayer  generally.     Jodon  vs.  Brenham,  37  Texas,  657. 

2.  Lien    for    taxes   given   by    the    Constitution    is    charge    merely   upon    each 
separate  tract  for  the  tax  assessed  against  it.     State  vs.  Baker,  49  Texas,  764. 

3.  No  lien  for  taxes  attaches  to  land  until  a  valid  assessment  is  made.     State 
vs.  Farmer,  94  Texas,  235;  59  3.  W.  Rep.,  541. 

4.  [t  is  the  assessment  made  annually  by  the  officers  of  the  State  under  and 
in  accordance  with  the  law  which  holds  a  lien  upon  the  land.     lb. 

5.  The  lien  for  taxes  is  superior  to  the  widow's  allowance.     State  vs.  Jordan, 
1  T.  C.  R.,  747. 

AET.    5087.     LEASEHOLD    INTERESTS    IN"    PUBLIC    LANDS; 
TIMBEE  ON  PUBLIC  LANDS.     (ACTS  OF  1905.) 

Property  held  under  a  lease  for  a  term  of  three  years  or  more,  or  held 
under  a  contract  for  the  purchase  thereof,  belonging  to  this  State,  or  that 
is  exempt  by  law  from  taxation  in  the  hands  of  the  owner  thereof,  shall 
be  considered  for  all  the  purposes  of  taxation  as  the  property  of  the  per- 
son so  holding  the  same,  except  as  otherwise  specially  provided  by  law. 
Timber  held  by  persons  or  corporations  heretofore  or  hereafter  pur- 
chased from  the  State  under  the  various  laws  for  that  purpose,  shall 
likewise  be  subject  to  assessment  for  taxes,  and  the  value  thereof  for 
taxation  shall  be  ascertained  as  the  value  of  other  property  is  ascertained. 
And  should  the  owner  of  such  timber  fail  or  refuse  to  pay  the  taxes  as- 
sessed against  it,  the  same  shall  be  sold  for  the  taxes  thereon,  as  provided 
in  this  title  for  the  sale  of  personal  property  for  taxes,  provided  the 
same  can  be  found  by  the  collector,  but  if  the  timber  can  not  be  found, 
then  the  collector  shall  collect  the  taxes  due  as  the  taxes  on  other  personal 
property  are  collected;  provided  further,  that  the  Commissioner  of  the 
General  Land  Office  shall  furnish  by  the  1st  of  January  each  year  here- 
after to  the  various  commissioners  courts  and  the  tax  assessors  of  the 
State  of  Texas  a  full  and  complete  list  of  all  timber  sold  by  the  State 
belonging  to  the  school  funds,  giving  the  number  of  acres,  price  and  to 
whom  sold,  in  the  respective  counties  where  the  timber  so  sold  is  situated. 
In  case  of  the  sale  of  such  timber  for  taxes  as  herein  provided,  the  pur- 
chaser shall  take  and  hold  the  same  under  the  same  terms  and  conditions 
as  the  original  purchaser  thereof  from  the  State. 

1.  County  school  lands  are  not  subject  to  taxation  while  owned  by  counties, 
whether  the  land  be  leased  or  not;  neither  is  the  leasehold  taxable.  Dougherty 
vs.  Thompson,  71  Texas,  192;  9  S.  W.  Rep.,  99. 

2.  A  lease  in  which  the  State  reserves  the  right  to  sell  and  thereby  termi- 
nate the  lease  at  any  time  is  not  such  title  as  contemplated  in  this  article. 
Trammell  va.  Faught,  74  Te.xas,  557;   12  S.  W.  Rep.,  317. 


General  Tax  Laws  of  the  State  of  Texas.  61 

3.  A  lease  for  term  of  years  of  city  waterworks  is  taxable.  State  vs.  Taylor, 
72  Texas,  297. 

4.  Wlu-re  timber  has  been  sold  separately  and  apart  from  the  land,  though 
standing,  it  is  ta.xablc  separately  and  apart  from  the  land  and  to  the  owner. 
This  rule  applies  whether  the  timber  stands  on  land  owned  by  the  State  or  by 
an  individual.     Ruling  of  Comptroller. 

5.  Unpatented  mineral  locations  under  the  mining  Act  of  1895  (Article  3498d 
et  seq..  Revised  Statutes),  are  subject  to  taxation  under  this  article.  The  valua- 
tion of  mineral  claims  for  taxation  governed  by  Subdivision  3,  Article  5088, 
Revised  Statutes.     Opinion  of  Attorney  General. 

ART.    5088.     VALUATION    OF    PROPERTY    FOR    TAXATION. 

(ACTS  OF  1876.) 

1.  Each  separate  parcel  of  real  property  shall  be  valued  at  its  true  and 
full  value  in  money,  excluding  the  value  of  crops  growing  or  ungathored 
thereon. 

2.  In  determining  the  true  and  full  value  of  real  and  personal  prop- 
erty the  assessor  shall  not  adopt  a  lower  or  different  standard  of  value 
because  the  same  is  to  serve  as  a  basis  of  taxation,  nor  shall  he  adopt 
as  a  criterion  of  value  the  price  for  which  such  property  would  sell  at 
auction  or  a  forced  sale,  or  in  the  aggregate  with  all  the  property  in  his 
county;  but  he  shall  value  each  tract  or  lot  by  itself,  and  at  such  sum 
and  price  as  he  believes  the  same  to  be  fairly  worth  in  money  at  the 
time  such  assessment  is  made. 

3.  In  valuing  any  real  property  on  which  there  is  a  coal  or  other 
mine,  or  stone  or  other  quarry,  or  springs  possessing  medicinal  proper- 
ties, the  same  shall  be  valued  at  such  a  price  as  such  property,  including 
a  mine  or  quarry  or  spring,  would  probably  sell  at  a  fair  voluntary  sale 
for  cash. 

4.  Taxable  leasehold  estates  shall  be  valued  at  such  a  price  as  they 
would  bring  at  a  fair  voluntary  sale  for  cash. 

5.  Personal  property  of  every  description  shall  be  valued  at  its  true 
and  full  value  in  money. 

6.  Money,  whether  in  possession  or  on  deposit,  or  in  the  hands  of 
any  member  of  the  family  or  any  other  person  whatsoever,  shall  be  en- 
tered in  the  statement  at  the  full  amount  thereof. 

7.  Every  credit  for  a  sum  certain,  payable  either  in  money  or  prop- 
erty of  any  kind,  shall  be  valued  at  the  full  value  of  the  same  so  pay- 
able. If  for  a  specified  article  or  for  a  specified  number  or  quantity  of 
property  of  any  kind,  it  shall  be  valued  at  the  current  price  of  such 
property  at  the  place  where  payable.  Annuities  or  moneys  payable  at 
stated  periods  shall  be  valued  at  the  price  that  the  person  listing  the  same 
believes  them  to  be  worth  in  money. 


62  Geneeal  Tax  Laws  of  the  State  of  Texas. 

ART.    5088a.     UNITED    STATES    PAPER    MONEY    TAXABLE. 

(ACTS  OF  1895.) 

Circulating  notes  of  national  banking  associations  and  United  States 
legal  tender  notes  and  other  notes  and  certificates  of  the  United  States, 
payable  on  demand  and  circulating  or  intended  to  circulate  as  currency, 
and  gold,  silver  and  other  coin,  shall  be  hereafter  subject  to  taxation  as 
money  on  hand  or  on  deposit,  under  the  laws  of  this  State. 

ART.  5088b.     ASSESSED  AS  MONEY  ON  HAND.     (lb.) 

The  assessor  of  taxes  shall  assess  the  same  in  the  same  manner  as 
money  on  hand  or  on  deposit  or  other  personal  property,  as  provided  for 
in  the  general  assessm^ent  laws  of  this  State. 


General  Tax  Laws  op  the  State  of  Texas. 


63 


CHAPTER  III. 


OF  THE  ASSESSMENT  OF  TAXES— ELECTION  AND  QUAL- 
IFICATION OF  THE  ASSESSOR. 


Art. 

Election   and  term  of  assesssor 5089 

Vacancies,    how   filled 5090 

Oath    and    bond 5091 

Purview    of    bond 5092 

New  bond   5093 

Bond  for  county  taxes 5094 

May   appoint  deputies 5095 

Authority   of  deputies 5096 

May    administer    oath 5097 

The  oath   5098 

Where  and   how  oath  may  be  made 5099 

Penalty  for  failure  to  attest  oath 5100 

Fraud   upon   the   public   revenue 5101 

Taxpayer   to   malte   oath 5102 

When    assessment   to   be   made 5103 

Irregular   assessments   valid 5104 

If  taxpayer   is   absent,   etc 5105 

Or    refuses   to   list 5106 

Duty  of  assessor  in  such  cases 5107 

Commissioner    of    General    Land    Office 

to    furnish    abstracts    to    assessors....  5108 
Books    to   be   furnished   assessors;    how 

to  be  filled  by  assessors 5109 

How   to  be   tilled   by   assessors 5110 

Blocks  and   lots   in  cities 5111 

Duty  of  assessor  as  to  same 5112 

To  be  kept  in  office 5113 

Lands    not    on    abstract    books    to    be 

placed   there   5114 

Certificate  from  board  of  equalization..  5115 
Substitute   to   be    employed   if   assessor 

fails    5116 

Unorganized   counties   5117 

Manner  and  form  of  assessing 5118 

Assessment  of   property  not  rendered..  5119 

Board    of    equalization 5120 

Assessment    of    real    property    for    pre- 
vious years  5120a 

Assessment  of   back   taxes   on   personal 
property  5121 


Art. 
Unlisted    property    to    be    assessed    by 

collector;  supplemental  roll 5121a 

Assessor    to    follow    instructions 5122 

Equalization    of    assessments 5123 

Board  may  equalize  without  complaint.  5124 
Assessor  to  furnish  list  of  delinquents.  5125 
And   submit   list   to   board   of  equaliza- 
tion     5126 

Shall  make  rolls  out  in   triplicate 5127 

Also  rolls  of  unrendered  property 5128 

And  add  up  columns 5129 

Return    and    oath 5130 

All    lists,    etc.,    filed   in    county    clerk's 

office  5131 

Rolls,    how   distributed 5132 

Compensation  5133 

How  paid  by  State 5134 

By   the   county 5135 

Penalty  for  neglect  of  duty 5136 

Lands  of  non-residents  in  unorganized 

counties    5137 

Lands   in   unorganized   counties 6138 

Duty  of  Comptroller  in  regard  thereto.  5139 

Same    5140 

Same   5141 

Same    5142 

May  appeal  from  Comptroller's  assess- 
ment    5143 

May  levy  upon  and  sell,  when 5144 

Sale  5145 

May  be  bought  by  State,  when... 5146 

Redemption    '. 5147 

Tax  deed  5148 

List  of  purchasers  to  be  kept  in  office.  5149 

Deed  shall   vest  good  title,   when 5150 

County  taxes,   to  be  paid,   when 5151 

Comptroller  to  keep   taxes  of  unorgan- 
ized   counties    5152 

Same  subject  5152a 

Special    deposit   to   be   made   by   Comp- 
troller     5153 


ART.    5089. 


ELECTION    AND    TERM    OF   ASSESSOR.     (ACTS 
OF  1876.) 


There  shall  be  elected  by  the  qualified  electors  of  each  county  within 
this  State,  at  the  same  time  and  under  the  same  law  regulating  the  elec- 
tion of  State  and  county  officers,  an  assessor  of  taxes,  who  shall  hold 
his  office  for  two  years,  and  until  his  successor  is  elected  and  qualified. 


1.  Since  neither  the  Constitvtion  nor  statutes  of  Texas  require  that  county 
officers  must  be  voters  of  the  county,  a  citizen  of  the  State  is  eligible  to  the 
office  of  tax  assessor,  though  not  a  legal  voter  of  the  county  where  elected,  not 


64  General  Tax  Laws  of  the  State  of  Texas. 

having  resided  there  for  six  months  previous  to  the  election.     Steris.off  vs.  State, 
80  Texas,  428;    15  S.  W.  Rep.,  1100. 

ART.  5090.     VACANCIES,  HOW  FILLED.     (lb.) 

In  case  of  a  vacancy  in  the  office  of  assessor  of  taxes,  the  same  shall  be 
filled  by  the  county  commissioners  court  for  the  unexpired  term  only, 
and  until  the  election  and  qualification  of  an  assessor  at  the  succeeding 
general  election;  and  the  person  appointed  to  fill  such  vacancy  shall 
qualify  in  the  same  manner  as  is  prescribed  by  law  for  assessors  of  taxes, 
and  shall  have  all  the  rights  and  perform  all  the  duties  required  by  law 
of  the  assessor  elected. 

ART.   509L     OATH  AND   BOND.      (lb.) 

Every  assessor  of  taxes,  within  twenty  days  after  he  shall  have  received 
notice  of  his  election  or  appointment,  and  before  entering  upon  the 
duties  of  his  office,  shall  execute  a  bond,  payable  to  the  Governor  and 
his  successors  in  office,  in  a  sum  which  shall  be  equal  to  one-fourth  the 
amount  of  the  State  tax  of  the  county,  as  shown  by  the  last  preceding 
assessment,  but  not  to  exceed  ten  thousand  dollars,  with  at  least  three 
good  and  sufficient  sureties,  to  be  approved  by  the  commissioners  court 
of  his  county,  conditioned  that  he  will  faithfully  discharge  all  the  duties 
of  said  office;  and  shall  take  and  subscribe  the  oath  prescribed  by  the 
Constitution,  which  oath,  together  with  said  bond,  shall  be  recorded  in 
the  office  of  the  clerk  of  the  county  court  of  said  county,  and  be  for- 
warded by  the  county  judge  of  the  county  to  tlie  Comptroller,  to  be  de- 
posited in  his  office. 

ART.  5093.     PURVIEW  OF  THE  BOND.     (lb.) 

Said  bond  shall  be  deemed  to  extend  to  the  faithful  performance  of 
the  duties  of  his  office  as  assessor  of  taxes  for  and  during  the  full  term 
for  which  he  was  elected  or  appointed,  and  shall  not  become  void  upon 
the  first  recovery,  but  suit  may  be  maintained  thereon  until  the  whole 
amount  thereof  l^e  recovered. 

ART.  5093.     NEW  BOND.     (lb.) 

Assessors  of  taxes  may  be  required  to  furnish  a  new  bond  and  addi- 
tional security  whenever,  in  the  opinion  of  the  commissioners  court,  it 
may  be  advisable;  and  should  any  assessor  of  taxes  fail  to  give  a  new 
bond  and  additional  security  when  required,  he  shall  be  suspended  from 
the  further  discharge  of  his  duties  l)y  tlie  commissioners  court  of  his 


General  Tax  Laavs  of  the  State  of  Texas.  65 

county,  and  be  removed  from  office  in  tlie  mode  prescribed  by  law  for 
the  removal  of  county  officers. 

ART.  5094.     BOND  FOR  COUNTY  TAXES,     (lb.) 

The  assessor  of  taxes  shall  give  a  like  bond  with  like  conditions  to 
the  county  judges  of  their  respective  counties  and  their  successors  in 
office,  in  a  sum  not  less  than  one-fourth  of  the  amount  of  the  county 
tax  of  the  county,  as  shown  by  the  last  preceding  assessment,  but  not  to 
exceed  five  thousand  dollars,  with  at  least  three  good  and  sufficient 
sureties,  to  be  approved  by  the  commissioners  court  of  his  county ;  which 
bond  shall  be  recorded  and  deposited  in  the  county  clerk's  office  of  the 
county.  A  new  bond  and  additional  security  may  be  required,  and  the 
assessor  of  taxes  may  be  removed  from  office  for  a  failure  to  furnish  a 
new  bond  or  additional  security  in  the  manner  prescribed  by  law. 

ART.  5095.     MAY  APPOINT  DEPUTIES.     (lb.) 

Each  assessor  of  taxes  may  appoint  one  or  more  deputies  to  assist  him 
in  the  assessment  of  taxes,  and  may  require  such  bond  and  security  from 
the  person  so  appointed  as  he  deems  necessary  for  his  indemnity;  and 
the  assessor  of  taxes  shall  in  all  cases  be  liable  and  accountable  for  the 
proceedings  and  misconduct  of  his  deputies. 

ART.  5096.     AUTHORITY  OF  DEPUTIES.     (lb.) 

The  deputies  appointed  in  accordance  with  the  provisions  of  the  pre- 
ceding article  shall  do  and  perform  all  the  duties  imposed  and  required 
by  law  of  assessors  of  taxes,  and  all  acts  of  such  deputies  done  in  con- 
formity with  law  shall  be  as  binding  and  valid  as  if  done  by  the  assessor 
of  taxes  in  person. 

1.  The  acts  of  a  de  facto  deputy  assessor,  in  raising  the  valuation  of  prop- 
erty listed  for  taxes,  are  not  rendered  invalid  because  he  may  have  been  legally 
disqualified  from  acting  as  deputy  bj'  reason  of  holding  another  office.  T.  &  P. 
R.  R.  Co.  vs.  Harrison  County,  54  Texas,  119. 

ART.  5097.     MAY  ADMINISTER  OATHS.     (lb.) 

Assessors  of  taxes  are  hereby  authorized  and  empowered  to  administer 
all  oaths  necessary  to  obtain  a  full,  complete  and  correct  assessment  of 
all  taxable  property  situated  in  their  respective  counties. 


66  General  Tax  Laws  of  the  State  of  Texas. 

AKT.  5098.     THE  OATPI.     (ACTS  OF  1897.) 

The  assessor  of  taxes  shall  also  require  each  person  rendering  a  list  of 
taxable  property  to  him  for  taxation  under  the  assessment  laws  to  sub- 
scribe to  the  following  oath  or  affirmation,  which  shall  be  written  or 

printed  at  the  bottom  of  each  inventory,  towit :    "I, 

(filling  the  blank  with  the  name  of  the  person  subscribing),  do  solemnly 
swear  (or  affirm)  that  the  above  inventory  rendered  by  me  contains  a 
full,  true  and  complete  list  of  all  taxable  property  owned  or  held  by  me 
in  my  own  name  (or  for  others,  as  the  case  may  be,  naming  the  person 
or  firm  for  whom  he  rendered  the  list)  in  this  county,  subject  to  taxation 
in  this  county,  and  personal  property  not  in  this  county  subject  to  taxa- 
tion in  this  county  by  the  laws  of  this  State,  on  the  1st  day  of  January, 
A.  D.  19.  .  (filling  the  blank  with  the  year),  and  that  I  have  true  an- 
swers made  to  all  questions  propounded  to  me  touching  the  same,  so  help 
me  God." 

1.  It  is  the  imperative  duty  of  the  assessor,  under  penalty  of  a  fine,  to 
administer  the  oath  as  contained  in  this  article  after  the  property  has  been 
rendered  according  to  the  other  provisions  of  the  law  on  taxation.  Parker  vs. 
State,  69  S.  W.  Rep.,  76. 

AKT.  5099.     WHERE  AND  HOW  THE  OATH  MAY  BE  MADE. 

(ACTS  OF  1876.) 

The  owner  or  agent  who  is  required  under  the  laws  of  this  State  to 
render  any  property  for  taxation,  may  render  the  same  in  the  county 
where  the  same  is  situated  by  listing  the  same  and  making  oath  thereto^ 
as  required  in  this  title,  before  any  officer  authorized  to  administer  oaths 
in  this  State,  or  any  officer  out  of  this  State  that  is  authorized  by  law  to 
take  acknowledgments  of  instruments  for  record  in  this  State,  and  may 
forward  the  same  to  the  assessor  of  the  county  by  mail  or  otherwise,  and 
the  assessor  shall  enter  the  said  property  on  his  tax  rolls.  If  the  assessor 
is  satisfied  with  the  valuation  as  rendered  in  said  list  he  shall  so  enter 
the  same;  if  he  is  not  satisfied  with  the  valuation  he  shall  refer  the 
same  to  the  board  of  equalization  of  the  county  for  their  action,  and 
shall  immediately  notify,  by  mail  or  otherwise,  the  person  from  whom 
he  received  said  list  that  ho  has  referred  said  valuation  to  the  board  of 
equalization. 

1.  It  is  not  necessary  that  the  owner  should  reside  in  the  State  to  render 
personal  property,  situated  within  the  State,  liable  to  taxation.  Hardesty  vs. 
Fleming,  57  Texas,  395. 

2.  Where  the  person  who  makes  oath  to  the  list  before  some  other  officer  out 
of  the  county  and  forwards  the  list  by  mail,  the  assessor,  if  dissatisfied,  is 
neither  required  nor  empowered  to  affix  a  valuation,  but  should  refer  the  same 
to  the  board  of  equalization.     The  rule  is  the  same  when  the  list  is  sent  by  an 


General  Tax  Laws  of  the  State  of  Texas.  67 

individual  instead  of  by  mail,  if  such  individual  is  not  authorized  to  represent 
the  taxpayer.     I.  &  G.  N.  R.  R.  Co.  vs.  Smith  County,  54  Texas,  13. 

AET.  5100.     PENALTY  FOE  FAILUEE  TO  ATTEST 

OATH.     (lb.) 

The  assessor  of  taxes,  for  every  failure  or  neglect  to  administer  the 
oath  or  affirmation  prescribed  in  Article  5098  to  each  person  rendering 
a  list  of  taxable  property  to  him,  unless  the  person  refuses  to  qualify, 
shall  forfeit  fifty  dollars,  to  be  deducted  out  of  his  commissions  upon 
full  and  satisfactory  information  furnished  the  county  judge;  and  for 
each  and  every  failure  or  neglect  to  attest  the  oath  subscribed  to  as  pro- 
vided in  said  article,  shall  forfeit  the  sum  of  fifty  dollars  upon  satis- 
factory information  furnished  the  county  judge.  The  forfeitures  im- 
posed by  this  article  shall  be  deducted  from  the  assessor's  commissions 
on  the  assessment  for  county  taxes. 

AET.  5101.     FEAUD  UPON  THE  PUBLIC  EEVENUE.     (ACTS 

OF  1891.) 

Any  evasion  by  means  of  artifice  or  temporary  or  fictitious  sale,  ex- 
change or  pretended  transfer  upon  any  bank  books  of  gold  and  silver 
coin,  bank  notes  or  other  notes  or  bonds  subject  to  taxation  under  the 
laws  of  this  State  for  United  States  non-taxable  treasury  notes  or  any 
notes  or  bonds  not  so  subject  to  taxation,  and  any  such  pretended  sale, 
exchange  or  transfer  not  made  in  good  faith,  and  by  actual  exchange 
and  delivery  of  the  fimds  so  sold,  exchanged  or  transferred  and  made 
only  by  entry  on  bank  books,  or  by  any  express  or  implied  understand- 
ing not  to  immediately  make  a  bona  fide  and  permanent  sale,  shall  be 
deemed  prima  facie  to  be  a  fraud  upon  the  public  revenue  of  this  State. 

AET.  5102.     TAXPAYEES  TO  MAKE  OATH.     (lb.) 

All  assessors  of  taxes  in  this  State  shall  require  all  taxpayers,  when 
assessed  by  them,  to  make  oath  as  to  any  such  sale,  exchange  or 
transfer  made  by  them  on  the  1st  day  of  January  or  within  sixty 
days  before  said  1st  day  of  January  of  any  year  for  which  any  such 
assessment  is  made,  as  to  the  good  faith  and  bona  fide  business  trans- 
action of  any  such  sale,  exchange  or  transfer,  as  above  set  forth,  if  any 
such  should  have  been  made  by  them,  and  if  it  should  be  disclosed  that 
any  such  pretended  sale,  exchange  or  transfer  has  been  made  for  the 
purpose  of  evading  taxation,  then  and  in  that  event  the  assessor  shall 
list  and  render  against  such  person  the  coin,  bank  notes  or  other  notes 
or  bonds  subject  to  taxation  under  the  laws  of  this  State ;  provided,  that 


68  General  Tax  Laws  of  the  State  of  Texas. 

if  any  person  shall  make  a  false  affidavit  as  to  any  of  the  foregoing  facts 
he  shall  be  deemed  guilty  of  perjury  and  be  punished  as  is  now  provided 
by  law. 

ART.  5103.     WHEN  ASSESSMENTS  TO  BE  MADE.     (ACTS 

OF  187G.) 

Assessors  of  taxes  shall,  between  the  1st  day  of  January  and  the  1st 
day  of  June  of  each  year,  proceed  to  take  a  list  of  taxable  property,  real 
and  personal,  in  his  county,  and  assess  the  value  thereof  in  the  manner 
following,  towit:  By  calling  upon  the  person,  or  by  calling  at  the  office, 
place  of  business  or  the  residence  of  the  person  and  listing  the  property 
required  by  law  in  his  name  and  reqiiiring  the  pei'son  to  make  a  state- 
ment iinder  oath,  as  prescribed  in  Article  5098,  of  such  property  in  the 
form  hereinafter  prescribed. 

AET.    5104.     IRREGULAR   ASSESSMENTS    VALID.      (lb.) 

Should  any  property  be  listed  or  assessed  for  taxation  after  the  1st 
day  of  June  of  any  year,  or  should  the  assessor  of  taxes  or  his  deputy 
fail  to  administer  the  requisite  oath  or  attest  the  same  in  the  mode  pre- 
scribed by  law,  or  should  the  party  rendering  property  for  taxation  fail 
to  subscribe  to  the  list,  yet  the  assessment  shall,  nevertheless,  be  as  valid 
and  binding  to  all  intents  and  purposes  as  if  made  in  strict  pursuance 
of  law. 

1.  Faihire  on  the  part  of  taxpayer  to  place  a  value  upon  his  property,  or  to 
swear  to  the  list^  does  not  render  the  assessment  invalid ;  provided,  the  Comp- 
troller accepts  the  rendition  without  objection.  Magnolia  Cattle  &  Land  Co. 
vs.  Love,  21  S.  W.  Eep.,  574. 

ART.  5105.     IF  TAXPAYER  IS  ABSENT,  ETC.     (lb.) 

If  any  person,  who  is  required  by  this  title  to  list  property,  shall  be 
sick  or  absent  when  the  assessor  calls  for  a  list  of  his  property,  the 
assessor  shall  leave  at  the  office  or  usual  place  of  residence  or  business  of 
such  person,  a  written  or  printed  notice  requiring  such  person  to  meet 
him  and  render  a  list  of  his  property  at  such  time  and  place  as  the  as- 
sessor of  taxes  may  designate  in  said  notice.  The  assessor  of  taxes  shall 
carefully  note  in  a  book  the  date  of  leaving  such  notice. 

ART.  5106.     OR  REFUSES  TO  LIST.        (lb.) 

In  every  case  where  any  person  whose  duty  it  is  to  list  any  property 
for  taxation  has  refused  or  neglected  to  list  the  same  when  called  on 
for  that  purpose  by  the  assessor  of  taxes,  or  has  refused  to  subscribe  to 


General  Tax  Laws  of  the  State  of  Texas.  69 

the  oath  in  regard  to  the  truth  of  his  statement  of  property  or  any  part 
thereof,  when  required  by  the  assessor  of  taxes,  the  assessor  shall  note 
in  a  book  the  name  of  such  person  who  refused  to  list  or  to  swear;  and 
m  every  case  where  any  person  required  to  list  property  for  taxation  has 
been  absent  or  unable  from  sickness  to  list  the  same,  tlie  assessor  of 
taxes  shall  note  in  a  book  such  fact,  together  with  the  name  of  such 
person. 

ART.  5107.     DUTY  OF  ASSESSOR  IN  SUCH  CASES.     (Tb.) 

In  all  cases  of  failure  to  obtain  a  statement  of  real  and  personal  prop- 
erty from  any  cause,  it  shall  be  the  duty  of  the  assessor  of  taxes  to  ascer- 
tain the  amount  and  value  of  such  property  and  assess  the  same  as  he 
believes  to  be  the  true  and  full  value  thereof,  and  such  assessment  shall 
be  as  valid  and  binding  as  if  such  property  had  been  rendered  by  the 
proper  owner  thereof. 

ART.   5108.     COMMISSIONER   OF  THE   GENERAL  LAND    OF- 
FICE TO  FURNISH  ABSTRACTS  TO  ASSESSORS. 

(ACTS  OF  1879.) 

The  Commissioner  of  the  General  Land  Office  shall  furnish  to  each 
assessor  of  taxes  in  this  State  a  correct  abstract  of  all  the  surveys  of 
land  and  number  of  acres  therein  in  their  respective  counties,  and  on 
the  1st  day  of  January  of  each  year  said  Commissioner  of  the  General 
Land  Office  shall  furnish  said  assessors  an  additional  list  of  all  new  valid 
surveys  in  his  county  during  the  year ;  provided,  that  in  case  the  records 
of  the  land  office  do  not  show  the  quantity  of  acres  in  a  survey,  the  sur- 
veyor of  the  district  shall  furnish  said  assessor  a  certified  statement  of 
the  number  of  acres  therein. 

ART.   5109.     BOOKS   TO   BE   FURNISHED   ASSESSORS;  HOW 
TO  BE  FILLED  BY  ASSESSORS.     (lb.) 

The  commissioners  courts  of  each  county  in  this  State  shall  procure 
and  furnish  the  assessor  of  said  county  three  well-bound  books  of  not 
less  than  six  hundred  and  forty  pages  each,  and  an  index  book  for  same, 
and  such  other  stationery  as  may  be  necessary;  said  books  to  be  of  the 
best  material  and  make,  and  shall  have  printed  headings  as  per  follow- 
ing form : 


70 


General  Tax  Laws  of  the  State  of  Texas. 


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ART.  5110.     HOW  TO  BE  FILLED  BY  ASSESSOR.     (lb.) 

The  blanks  to  be  filled  by  the  assessor  with  the  abstract  number,  name 
of  party  to  whom  the  certificate  was  issued,  the  number,  class  and  char- 
acter of  the  certificate,  the  name  of  the  party  to  whom  the  patent  issued, 
number  of  volume  of  patent,  the  month,  day  and  year  it  was  issued,  and 


General  Tax  Laws  of  the  State  of  Texas. 


71 


the  number  of  acres  each  survey  contains;  which   whole  survey   shall 
stand  as  a  debit  against  the  cssessor. 

ART.  5111.     BLOCKS  AND  LOTS  IN  CITIES.     (lb.) 

Each  assessor  shall  be  required  to  make  an  abstract  of  all  the  blocks  or 
subdivisions  of  each  of  the  cities  or  towns  or  villages  of  his  county,  in 
a  book  or  books  of  at  least  four  hundred  and  eighty  pages  each,  to  be 
furnished  him  by  the  commissioners  court  of  his  county  for  that  pur- 
pose, with  an  index  book  to  the  same,  which  said  book  or  books  shall 
have  a  blank  space  for  a  diagram  or  plot  of  each  block  or  subdivision, 
giving  the  number  of  the  lots  as  per  form  following: 


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73  General  Tax  Laws  of  the  State  of  Texas. 

And  the  said  assessor  shall  draw  a  plot  of  each  block  in  the  blank 
space  left  for  that  purpose,  giving  the  number  of  each  lot.  And  the 
whole  of  said  block  or  subdivision  shall  be  a  debit  against  the  assessor. 

ART.  5112.     DUTIES  OF  ASSESSOR  AS  TO  SAME.     (lb.) 

Each  assessor  in  this  State,  when  he  shall  have  made  the  assessment 
of  his  county  for  each  year,  shall  on  the  1st  day  of  June  of  each  year, 
or  as  soon  thereafter  as  practicable,  carry  from  each  person's  assess- 
ment the  number  of  acres  and  its  value  on  each  survey  of  lands,  lots 
or  blocks  to  that  particular  survey,  lot  or  block  found  on  the  abstract 
books  provided  in  Articles  5110,  5111  and  5119;  and  that  all  the  parts 
of  each  survey  or  block  placed  on  said  abstract  books  shall  be  a  credit 
to  the  assessor  on  that  particular  survey.  And  said  assessor  shall  deduct 
the  total  number  of  acres  rendered  on  each  survey  or  block  from 
the  total  number  of  acres  of  the  whole  survey  or  block  as  is  shown  by 
said  abstract,  and  if  any  part  is  left  unrendered,  then  he  shall  assess 
the  same  to  the  owner  or  owners  thereof,  if  known,  and  if  unknown, 
then  to  "unknown  owners,"  and  the  value  thereof  shall  be  affixed  by 
him,  sanctioned  by  the  board  of  equalization;  provided,  that  the  owner 
or  owners  of  any  survey  and  grant  of  land  may  show  by  a  survey,  to  be 
made  by  the  county  surveyor  of  the  county,  that  the  survey  and  grant 
in  which  they  are  interested  does  not  contain  the  full  complement  of 
acres,  showing  how  many  acres  are  in  fact  embraced  within  the  calls 
of  the  particular  survey  and  grant. 

ART.  5113.     TO  BE  KEPT  IN  OFFICE.     (lb.) 

The  assessor's  abstracts  shall  be  kept  in  his  office  at  the  county  seat  of 
his  county,  as  records  of  his  office,  and  shall  be  at  all  times  subject  to 
the  inspection  of  the  public.  The  index  book  shall  show  the  original 
grantee,  the  number  of  acres,  the  abstract  number,  and  tlie  volume  and 
page  in  which  each  survey  is  placed. 

ART.  5114.     LANDS  NOT  ON  ABSTRACT  TO  BE  PLACED 

THERE.     (lb.) 

Should  there  be  any  survey  of  lands,  lots  or  blocks  not  on  the  abstract 
book  or  books  which  are  by  law  subject  to  taxation,  the  assessor  shall 
enter  such  lands,  lots  or  blocks  on  the  assessment  list  as  though  the 
same  appeared  on  said  abstract  books. 


General  Tax  Laws  of  the  State  of  Texas.  73 

ART.  5115.     CERTIFICATE  FROM  BOARD  OF  EQUALIZA- 
TION,    (lb.) 

Each  assessor  of  taxes  shall  procure  from  the  board  of  equalization  of 
his  county  a  certificate  that  all  the  surveys  and  parts  of  surveys  of  lands 
in  his  count V,  and  all  the  lots  and  blocks  of  the  cities  and  town^  of  his 
county  are  rendered  for  taxation,  which  certificate  shall  be  forwarded  to 
the  Comptroller  of  this  State  before  he  shall  issue  to  said  assessor  a 
draft  on  the  tax  collector  of  his  county.  And  the  same  rule  shall  apply 
to  the  commissioners  court  before  they  issue  drafts  on  the  county  treas- 
urer for  his  pay  for  assessing  the  county  taxes. 

ART.  5116.     SUBSTITUTE  TO  BE  EMPLOYED  IF  ASSESSOR 

FAILS.     (lb.) 

The  board  of  equalization  or  the  county  commissioners  court  shall, 
if  the  assessor  fails  to  perform  the  duties  required  by  this  chapter  within 
a  reasonable  time,  employ  some  other  competent  person  to  have  the  re- 
quirements of  this  law  carried  out,  and  the  compensation  therefor  shall 
be  deducted  from  the  assessor's  pay  for  that  year. 

ART.  5117.     UXORGANIZED  COUNTIES.     (lb.) 

The  Comptroller  of  this  State  shall  be  required  to  have  this  law  car- 
ried out  in  the  unorganized  counties  of  this  State,  where  lands  are  lo- 
cated. 

ART.  5118.     MANNER  AND  FORM  OF  ASSESSING.     (ACTS 

OF  1895.) 

The  manner  and  form  for  assessing  property  for  taxation  shall  be 
substantially  as  follows,  towit: 

1.  The  name  of  the  owner. 

2.  Abstract  number. 

3.  From  whom  and  how  acquired. 

4.  The  name  of  the  original  grantee. 

5.  The  number  of  acres. 

6.  The  value  of  the  land. 

7.  The  number  of  the  lot  or  lots. 

8.  The  number  of  the  block. 

9.  The  value  of  town  lots. 

10.  The  name  of  the  city  or  town. 

11.  Number  of  miles  of  railroad  in  the  county. 

12.  The  value  of  railroads  and  appurtenances,  including  the  pro- 


74  General  Tax  Laws  of  the  State  of  Texas. 

portionate  amount  of  rolling  stock  to  the  county  after  the  assessment 
of  snch  rolling  stock  and  its  apportionment  among  the  several  coun- 
ties by  the  Comptroller  as  hereinafter  provided. 

13.  Number  of  miles  of  telegraph  in  the  county. 

14.  Value  of  telegraph  and  appurtenances  in  the  county. 

15.  Number  and  amount  of  land  certificates,  and  value  thereof. 

16.  Number  of  horses  and  mules  and  value  thereof. 

17.  Number  of  cattle  and  value  thereof. 

18.  Number  of  jacks  and  jennets  and  value  thereof. 

19.  Number  of  sheep  and  value  thereof. 

20.  Number  of  goats  and  value  thereof. 

21.  Number  of  hogs  and  value  thereof. 

22.  Number  of  carriages,  bicycles  or  tricycles,  buggies  or  wagons 
of  whatsoever  kind  and  value  thereof. 

23.  Number  of  sewing  machines  and  knitting  machines  and  the 
value  thereof. 

24.  Number  of  clocks  and  watches  and  the  value  thereof. 

25.  Number  of  organs,  melodeons,  pianofortes,  and  all  other 
musical  instruments  of  whatsoever  kind,  and  value  thereof. 

26.  The  value  of  household  and  kitchen  furniture  over  and  above 
the  amount  of  two  hundred  and  fifty  dollars. 

27.  Office  furniture  and  the  value  thereof. 

28.  The  value  of  gold  and  silver  plate. 

29.  The  value  of  diamonds  and  jewelry. 

30.  Every  annuity  or  royalty,  the  description  and  value  thereof. 

31.  Number  of  steamboats,  sailing  vessels,  wharves,  boats,  barges, 
or  other  water  craft,  and  the  value  thereof. 

32.  The  value  of  goods  and  merchandise  of  every  description  which 
such  person  is  required  to  list  as  a  merchant  in  hand  on  the  1st  day  of 
January  of  each  year. 

33.  Tiie  value  of  material  and  manufactured  articles  which  such 
person  is  required  to  list  as  a  manufacturer. 

34.  The  value  of  manufactures,  tools,  implements  and  machinery 
other  than  boilers  and  engines,  which  shall  be  listed  as  such. 

35.  Number  of  steam  engines  and  boilers  and  value  thereof. 

36.  The  amount  of  moneys  of  bank,  banker,  broker,  stock  jobber 
or  any  other  person. 

37.  The  amount  of  solvent  credits  of  bank,  banker,  broker,  stock 
jobber  or  any  other  person. 

38.  The  amount  and  value  of  bonds  and  stocks  (other  than  United 
States  bonds). 


General  Tax  Laws  of  the  State  of  Texas.  75 

39.  The  amount  and  value  of  shares  of  capital  stock  companies  and 
associations  not  incorporated  by  the  laws  of  this  State. 

40.  The  value  of  property  of  companies  and  corporations  other  than 
property  hereinbefore  enumerated. 

41.  The  value  of  stock  and  furniture  of  saloons,  hotels  and  eating 
houses. 

43.  The  value  of  every  billiard,  pigeon  hole,  bagatelle,  and  other 
similar  table,  together  with  the  number  thereof. 

43.  Every  franchise,  the  description  and  value  thereof. 

44.  The  value  of  all  other  property  not  enumerated  as  above. 

1.  No  liability  attaches  against  the  owner  of  personal  property  for  tax 
thereon  when  it  was  not  assessed  in  his  name.  Connell  vs.  State,  55  S.  W.  Rep., 
980. 

2.  Description  is  sufficient  when  it  furnishes  the  means  by  which  the  prop- 
erty can  be  identified  from  the  description  itself,  or  by  use  of  extrinsic  evidence 
to  apply  that  description  to  the  property.  Eustis  vs.  City  of  Henrietta,  90 
Texas,  468;  39  S.  W.  Rep.,  567.  See  also  Grace  vs.  City  of  Bonham,  2  T.  C.  R., 
698. 

3.  Where  there  were  two  surveys  in  the  same  county  in  the  name  of  the 
same  grantee  and  for  the  same  number  of  acres,  an  assessment  against  unknown 
owner  by  giving  the  abstract  number,  name  of  original  grantee  and  number  of 
acres  not  sufficient.     State  vs.  Farmer,  94  Texas,  232. 

4.  When  the  property  is  rendered  by  the  owner,  the  same  fullness  of  descrip- 
tion is  not  required  as  if  the  assessment  was  against  an  unknown  owner  or 
upon  property  not  rendered  by  the  owner.  Cooper  Grocery  Co.  vs.  City  of 
Waco,  6  T.  C.  R.,  52. 

5.  Where  the  whole  of  a  survey  was  delinquent,  and  the  whole  of  it  assessed 
by  number  and  grant,  the  fact  that  the  number  of  acres  was  stated  at  640,  when 
it  really  contained  706,  did  not  render  the  assessment  invalid  to  any  part  of  the 
survey.     Kenson  vs.  Gage,  9  T.  C.  R.,  725. 

AET.  5119.     ASSESSMENT  OF  PROPERTY  NOT  REN- 
DERED,    (lb.) 

If  the  assessor  of  taxes  discovers  any  real  property  in  his  county  sub- 
ject to  taxation  which  has  not  been  listed  to  him,  he  shall  list  and  assess 
such  property  in  the  manner  following,  towit: 

1.  The  name  of  the  owner;  if  unknown,  say  "unknown." 

2.  Abstract  number  and  number  of  certificate. 

3.  Number  of  the  survey. 

4.  Name  of  the  original  grantee. 

5.  Number  of  acres. 

6.  The  true  and  full  value  thereof. 

7.  The  number  of  lot  or  lots. 

8.  The  number  of  the  block. 

9.  The  true  and  full  value  thereof. 

10.  The  name  of  the  city  or  town,  and  give  such  other  description 
of  the  lot  or  lots  or  parcels  of  land  as  may  be  necessary  to  better  describe 


76  GrENEBAL    Tax    LaWS    OF    THE    StATE    OF    TeXAS. 

the  same:  and  such  assessment  shall  be  as  valid  as  if  rendered  bv  the 
owner  thereof. 

1.  Assessment  made  against  unknown  owner,  when  the  true  owner  is  known, 
or  is  occupying  the  property,  is  void.     Hollywood  vs.  Wellhausen,  4  T.  C.  R.,  967. 

2.  The  lots  into  which  town  or  city  blocks  are  subdivided  are  generally  re- 
garded as  separate  and  distinct  tracts  or  parcels  of  land,  and  each  lot  should 
be  separately  assessed.     State  vs.  Baker,  49  Texas,   763. 

3.  It  would  be  a  sufficient  description  when  an  entire  survey  is  assessed  to 
give  the  owner's  name,  if  known,  or  to  state  that  it  is  unknown,  together  with 
the  abstract  number,  certificate  number,  survey  number,  name  of  original 
grantee  and  number  of  acres;  but,  when  only  a  portion  of  a  survey  is  assessed,, 
some  further  description  is  necessary  in  order  to  identify  the  particular  portion 
assessed.     Morgan  vs.  Smith,  70  Texas,  637;  8  S.  W.  Rep.,  528. 

4.  The  assessor  may,  after  the  taxpayer  has  made  a  rendition  of  property 
for  taxes,  assess  other  property  not  rendered  by  the  owner.  Galveston  County 
vs.  Wharf  Co.,  72  Texas,  557. 

5.  It  is  only  when  property  has  not  been  rendered  that  it  can  be  assessed 
and  placed  on  the  unrendered  roll,  and  this  must  be  done  by  the  assessor.  The 
board  of  equalization  can  not  direct  him  to  do  it.  Cook  vs.  Railway  Co.,  24  S. 
W.   Rep.,  544. 

6.  For  the  requirements  of  a  valid  assessment  under  this  article,  see  House 
vs.  Stone,  64  Texas,  077. 

7.  When  there  are  two  tracts  of  land  in  the  same  county  containing  the 
same  number  of  acres  and  having  the  same  original  grantee,  the  abstract  num- 
ber is  not  a  sufficient  description  for  the  purpose  of  assessment.  State  vs. 
Farmer,  94  Texas,  232;   59  S.  W.  Rep.,  543. 

ART.  5120.     BOAED  OF  EQUALIZATION.     (ACTS  OF  1895.) 

The  commissioners  courts  of  the  several  counties  of  this  State  shall 
convene  and  sit  as  a  board  of  equalization  on  the  second  Monday  in 
June  of  each  year,  or  as  soon  thereafter  as  practicable  before  the  1st 
day  of  July,  to  receive  all  the  assessment  lists  or  books  of  the  assessors 
of  their  counties  for  inspection,  correction,  equalization  and  approval. 

1.  They  shall  cause  the  assessor  to  bring  before  them  at  such  meet- 
ing all  said  assessment  lists,  books,  etc.,  for  inspection,  and  see  that 
every  person  has  rendered  his  property  at  a  fair  market  value,  and  shall 
have  power  to  send  for  persons,  books  and  papers,  swear  and  qualify 
persons,  to  ascertain  the  value  of  such  property,  and  to  lower  or  raise 
the  value  on  the  same. 

2.  They  shall  have  power  to  correct  errors  in  assessments. 

3.  They  shall  equalize  improved  lands  into  three  classes — the  first 
class  to  embrace  the  better  quality  of  land  and  improvements;  the  sec- 
ond class  to  embrace  the  second  quality  of  lands  and  improvements,  and 
the  third  class  to  embrace  lands  of  but  small  or  inferior  improvements. 
The  unimproved  lands  shall  embrace  first,  second  and  third  class,  and 
all  other  property  made  as  nearly  uniform  as  possible. 

4.  After  they  have  inspected  and  equalized  as  near  as  possible,  they 
shall  approve  said  lists  or  books  and  return  to  assessors  for  making  up 


General  Tax  Laws  or  the  State  of  Texas.  77 

the  general  rolls,  when  said  board  shall  meet  again  and  approve  the 
same,  if  found  correct. 

5.  Whenever  said  board  shall  find  it  their  duty  to  raise  the  assess- 
ment of  any  person's  propert}^,  it  shall  be  their  duty  to  order  the  county 
clerk  to  give  the  person  written  notice,  who  rendered  the  same,  that 
they  desire  to  raise  the  value  of  the  same.  It  shall  be  their  duty  to 
cause  the  county  clerk  to  give  ten  days'  written  notice  before  their  meet- 
ing by  publication  in  some  newspaper,  but  if  none  is  published  in  the 
county,  then  by  posting  a  written  or  printed  notice  in  each  justice's  pre- 
cinct, one  of  which  must  be  at  the  court  house  door. 

6.  The  assessors  of  taxes  shall  furnish  to  the  board  of  equalization, 
•on  the  first  Monday  in  June  of  each  year,  or  as  soon  thereafter  as  prac- 
ticable, a  certified  list  of  names  of  all  persons  who  either  refuse  to  swear 
or  to  qualif}',  or  to  have  signed  the  oath  or  affirmation  as  required  by 
law,  together  with  the  assessment  of  said  persons'  property  made  by  him 
through  other  information ;  and  the  board  of  equalization  shall  examine, 
equalize  and  correct  assessments  so  made  by  the  assessor,  and  when  so 
revised,  equalized  and  corrected,  the  same  shall  be  approved. 

1.  The  board  of  equalization  is  not  required  to  set  forth  the  classification 
of  each  assessment  list.     Graham  vs.  Lasater,  26  S.  W.  Rep.,  472. 

2.  It  is  not  necessary  to  sustain  the  action  of  the  board  of  equalization  in 
revising  a  valuation  upon  the  assessment  roll  that  an  order  of  the  board  making 
•such  cliange  be  entered  on  the  minutes.  Duck  vs.  Peeler,  74  Texas,  268;  US. 
VV.  Rep.,  1111. 

3.  The  notices  required  to  be  given  by  this  article  are  conditions  precedent 
to  the  right  of  the  board  to  raise  the  assessment.  Ry.  Co.  vs.  Randolph,  24 
Texas,  317. 

4.  The  notice  required  by  this  article  may  be  given  by  mailing  a  postal 
card  to  the  taxpayer.     Graham  vs.  Lasater,  26  S.  W.  Rep.,  472. 

5.  The  proceedings  of  the  board  are  not  invalid  by  a  continuation  of  the 
session  into  July.     Graham  vs.  Lasater,  26  S.  W.  Rep.,  472. 

6.  The  board  of  equalization  has  no  power  to  add  to  the  rolls  property  not 
previously  assessed,  nor  to  take  from  them  property  which  they  embrace.  Gal- 
veston County  vs.  Gas  Co.,  72  Texas,  509;  10  S.  W.  Rep.,  583;  Davis  vs.  Bur- 
nett, 77  Texas,  3;  13  S.  W.  Rep.,  613;  Galveston  County  vs.  Wharf  Co..  72 
Texas,  557;    10  S.  W.  Rep.,  587. 

7.  The  board  can  not  direct  property  rendered  by  the  owner  for  taxation  to 
be  listed  as  unrendered  property.     Cook  vs.  Ry.  Co.,  24  S.  W.  Rep.,  544. 

8.  The  action  of  the  board  in  raising  tlie  valuation  of  property  is  final. 
Ry.  Co.  vs.  Hanison  Countv,  54  Texas,  119;  Duck  vs.  Peeler,  74  Texa's,  268;  11 
S.  W.  Rep.,  1111. 

9.  After  final  approval  of  the  rolls  by  the  board,  it  has  no  further  jurisdic- 
tion in  the  matter,  and  an  order  reducing  tlie  assessment  is  void  for  want  of 
authority  in  the  board  to  make  it.  Clawson  Lumber  Co.  vs.  Jones,  49  S.  W. 
Rep.,  909. 

10.  The  commissioners  court  has  no  power  in  advance  of  an  assessment  by 
the  assessor  over  the  question  of  the  valuation  of  property  for  the  purpose  of 
taxation.     Opinion  of  Attorney  General. 


78  General  Tax  Laws  of  the   State  of  Texas. 

ART.   5120a.     ASSESSMENT   OF  EEAL  PEOPEETY  FOE 
PEEVIOUS  YEAES.     (ACTS  OF  1888.) 

If  the  assessor  of  taxes  shall  discover  in  his  county  any  real  prop- 
erty which  has  not  been  assessed  or  rendered  for  taxation  for  any  year 
since  1870,  he  shall  list  and  assess  the  same  for  each  and  every  year 
for  which  it  has  not  been  assessed,  in  the  manner  prescribed  in  the 
preceding  article,  and  such  assessment  shall  be  as  valid  and  binding  as 
though  it  had  been  rendered  by  the  owner  thereof ;  but  no  such  real 
property  shall  be  assessed  by  the  assessor  unless  he  has  ascertained  by 
the  certificate  of  the  Comptroller  of  Public  Accounts  the  fact  that  the 
records  of  his  office  do  not  show  that  the  property  has  been  rendered 
or  assessed  for  the  year  in  which  he  assesses  it. 

ART.  5131.     ASSESSMENT  OF  BACK  TAXES  ON  PERSONAL 
PEOPEETY.     (ACTS  OF  1887.) 

If  the  assessor  of  taxes  shall  discover  in  his  county  any  property,  or, 
outside  of  his  county  but  belonging  to  a  resident  of  the  county,  any 
personal  property  which  has  not  been  assessed  or  rendered  for  taxation 
every  year  for  two  years  past,  he  shall  list  and  assess  the  same  for  each 
and  every  year  thus  omitted  which  it  has  belonged  to  said  resident,  in 
the  manner  prescribed  for  assessing  other  property,  and  such  assessment 
shall  be  as  valid  and  binding  as  though  it  had  been  rendered  by  the 
owner  thereof. 

1.  Under  this  article  no  liability  attaches  against  the  owner  of  personal 
property  for  a  tax  thereon,  where  it  was  not  assessed  in  his  name.  Connell  vs. 
State,  55   S.  W.  Rep.,  980. 

2.  Tliis  article  is  not  effective  as  to  assessing  stock  outside  of  the  county  in 
which  it  is  situated,  since  Article  5070  has  been  added  to  the  statutes  providing 
for  listing  stock  in  the  county  in  which  it  is  situated.  Cammack  vs.  Matador 
Land  &  Cattle  Co.,  70  S.  W.  Rep.,  455. 

3.  The  tax  assessor  has  no  power  to  list  and  assess  unassessed  personal 
property  beyond  two  years  back  of  the  current  year.  Opinion  of  Attorney  Gen- 
eral. 

ART.    5121a.     UNLISTED   PEOPEETY   TO   BE   ASSESSED   BY 
COLLECTOE;  SUPPLEMENTAL  EOLL.     (ACTS  OF  1895.) 

Collectors  of  taxes  of  counties,  cities  and  towns,  when  any  taxpayer 
applies  to  them  for  the  purpose  of  ascertaining  the  amount  of  his  taxes, 
and  the  collector  finds  that  his  name  or  his  property  does  not  appear  on 
the  tax  roll,  shall,  and  it  is  hereby  made  their  duty  to,  assess  said  tax- 
payer then  and  there,  collect  the  taxes  and  enter  the  same  upon  a  sup- 
plemental tax  roll  to  1)6  made  by  him.  Pie  shall  make  out,  on  forms 
to  be  furnished  by  the  Comptroller,  three  copies  of  such  supplemental 


General  Tax  Laws  of  the  State  of  Texas.      79 

roll,  one  copy  to  be  delivered  to  the  Comptroller  of  Public  Accounts,  one 
to  be  delivered  to  the  county  clerk,  and  one  to  be  filed  in  the  collector's 
office.  Said  supplemental  tax  roll  shall  be  made  out  and  delivered  to 
the  county  commissioners  court  with  all  other  papers  pertaining  to  the 
final  settlement  of  said  tax  collector,  and  the  same  shall  be  examined  and 
approved  by  the  county  commissioners  court,  in  like  manner  as  upon 
the  tax  roll  of  the  tax  assessor.  The  collectors  of  taxes  are  hereby  au- 
thorized and  empowered  to  administer  all  oaths  necessary  to  obtain  a 
full  and  correct  assessment  of  all  taxable  property  assessed  by  them 
under  this  act.  The  oath  shall  be  the  same  as  is  administered  by  tax 
assessors  under  existing  law.  The  collector  of  taxes  shall  receive  the  fol- 
lowing compensation  for  his  services  on  all  assessments  made  by  him 
under  this  act,  towit:  For  assessing  the  State  and  county  taxes,  4  cents 
for  each  one  hundred  dollars  of  property  so  assessed,  and  for  assessing 
the  poll  tax,  5  cents  for  each  poll,  which  fee  shall  be  paid  in  the  same 
way  as  the  tax  assessor's  fee  in  Article  5133. 

1.  Under  this  article  it  is  immaterial  whether  the  person  himself  offers  to 
pay  the  tax  or  whether  some  agent  makes  the  offer  for  him.  Hence,  if  A  calls 
on  the  collector  to  pay  B's  taxes,  and  it  is  ascertained  that  B  has  not  been 
assessed,  the  collector  is  authorized  and  required  to  assess  the  taxes  due  by  B, 
and  thereafter  the  payment  of  the  tax  may  be  enforced  as  in  any  other  case. 
Opinion  of  Attorney  General. 

2.  The  collector  is  not  entitled  to  any  commissions  for  making  assessments 
under  this  article  until  the  taxes,  on  the  assessments  are  collected.  Ruling  of 
Comptroller. 

3.  On  January  30,  1902,  upon  a  statement  furnished  him  by  the  State  Treas- 
urer, the  tax  collector  of  Travis  county  assessed  for  taxation  for  the  years  1898, 
1899,  1900  and  1901  certain  securities  deposited  by  a  foreign  guaranty  and 
surety  company  witli  the  State  Treasurer,  and  entered  the  assessment  on  his 
supplemental  roll  as  provided  in  this  article.  The  assessment  held  to  have  been 
properly  made.     State  vs.  Fidelity  &  Deposit  Co.,  80  S.  W.  Rep.,  544. 

ART.  5122.     ASSESSOR  TO  FOLLOW  INSTRUCTIONS.     (ACTS 

OF  1876.) 

The  assessors  of  taxes,  in  the  execution  of  their  duties,  shall  use  the 
forms  and  follow  the  instructions  which  shall  from  time  to  time  be 
prescribed  by  the  Comptroller  of  Public  Accounts,  and  furnished  to 
them  by  the  county  judge  in  pursuance  of  law. 

1.  The  instructions  of  the  Comptroller  to  assessors  "not  to  tax  railroad 
bridges  separately  as  bridges,  but  to  include  all  bed  as  railroad,  whether  built 
on  the  ground  or  on  bridges,"  is  binding  on  the  assessor  of  taxes,  and  the  rendi- 
tion by  the  taxpayer  of  property  for  taxation  in  accordance  with  the  instruc- 
tions was  a  compliance  with  the  law.  Cook  vs.  Ry.  Co.,  24  S.  W.  Rep.,  544.  See 
also  Court  vs.  O'Connor,  65  Texas,  334. 


80  General  Tax  Laavs  of  the  State  of  Texas. 

ART.  5123.     EQUALIZATION"  OF  ASSESSMENTS.     (lb.) 

In  case  the  person  listing  property  makes  oath,  and  the  assessing 
officer  is  satisfied  that  it  is  correctly  valued,  he  shall  list  the  same  ac- 
cordingly; but  if  the  assessor  is  satisfied  that  the  value  is  too  low  he 
shall  list  the  same  at  such  value  as  he,  as  a  sworn  officer,  deems  just; 
and  if  the  person  listing  makes  oath  that  the  assessment  is  excessive, 
the  value  shall  be  decided  by  the  board  of  equalization,  whose  valuation 
shall  be  final. 

ART.  5124.     BOARDS  MAY  EQUALIZE  WITHOUT  COM- 
PLAINT. 

The  boards  of  equalization  shall  have  power,  without  complaint  from 
any  one,  to  supervise  the  assessments  of  their  respective  counties,  and  if 
satisfied  that  the  valuation  of  any  property  is  not  just  and  fair,  to  in- 
crease or  diminish  the  same,  and  to  affix  a  proper  valuation  thereto;  and 
their  action  in  such  cases  shall  be  final  and  not  subject  to  revision  by 
said  board  or  any  other  tribunal  thereafter. 

1.  The  action  of  the  board  is  not  final  if  the  assessment  is  unreasonably 
excessive  and  fraudulently  made.     Johnson  vs.  Holland,  43  S.  W.  Rep.,  71. 

ART.  5125.     ASSESSOR  TO  FURNISH  LIST  OF  DELIN- 
QUENTS,    (lb.) 

The  assessor  of  taxes  shall  furnish  the  board  of  equalization  on  the 
first  Monday  in  June  of  each  year,  or  as  soon  thereafter  as  practicable, 
a  certified  list  of  names  of  all  persons  who  either  refused  to  swear  or  to 
qualify,  or  to  sign  the  oath  or  affirmation,  as  prescribed  in  this  title; 
also  a  list  of  the  names  of  those  persons  who  refused  to  render  a  list  of 
taxable  property  as  required  by  this  title.  And  should  any  person  so 
failing  or  refusing  to  take  the  oath  prescribed,  or  to  render  a  list  of 
their  property,  or  to  subscribe  to  the  oath,  as  required  by  the  provisions 
of  this  title,  fail  to  give  satisfactory  reasons  for  such  failure  or  refusal 
to  the  board  of  eq^^alization  within  one  month  from  the  date  of  the 
filing  of  said  list  by  the  assessor,  as  required  by  this  article,  the  board 
of  equalization  shall  return  a  list  of  all  persons  who  have  failed  to  give 
satisfactory  reasons  for  such  failure  or  refusal  to  render,  qualify  or 
subscribe  to  the  oath  oi-  affirmation,  as  the  case  may  be,  to  the  assessor 
of  taxes,  who  .shall  present  the  said  list  to  the  grand  jury  of  his  county 
next  impaneled  after  the  board  of  equalization  has  furnished  him  with 
the  list  above  required. 


General  Tax  Laws  of  the  State  of  Texas.  81 

ART.   5126.     AND   SUBMIT  LIST   TO    HO ARU   OF   EQUALIZA- 
TION,    (lb.) 

The  assessor  of  taxes  shall  submit  all  the  lists  of  property  rendered  to 
him  prior  to  the  first  Monday  in  June  to  the  board  of  equalization  of 
his  county  on  the  first  Monday  in  June,  or  as  soon  thereafter  as  prac- 
ticable, for  their  inspection,  approval,  correction  or  equalization;  and 
after  the  board  of  equalization  shall  have  returned  the  corrected  and 
approved  lists  of  taxable  property,  the  assessor  of  taxes  shall  proceed  to 
assess  all  the  unrendered  property  of  his  county  as  provided  for  in  this 
title,  and  shall  proceed  to  make  out  and  prepare  his  rolls  or  books  of 
all  the  real  and  personal  property  listed  to  him,  in  the  form  and  manner 
prescribed  by  the  Comptroller  of  the  State. 

1.  The  board  lias  no  power  to  strike  from  the  rolls  property  placed  thereon 
by  the  assessor.  Galveston  County  vs.  Gas  Co.,  72  Texas,  509;  10  S.  W.  Rep., 
583;  Galveston  County  vs.  Wharf  Co.,  72  Texas,  557;   10  S.  W.  Rep.,  587. 

2.  The  remedy  against  the  illegal  act  of  an  assessor  in  raising  an  assess- 
ment is  by  application  to  the  board  of  equalization.  Duck  vs.  Peeler,  74  Texas, 
268;   11  S.  W.  Rep.,   1111. 

3.  The  board  has  power  to  revise  and  increase  the  valuation  of  any  property 
upon  the  assessment  roll.     lb. 

4.  Objection  to  ijayment  of  tax  can  not  be  made  on  the  ground  that  there  is 
no  board  of  appeals  to  pass  on  objections  to  assessments.  Scollard  vs.  City  of 
Dallas,  42  S.  W.  Rep.,  640. 

5.  The  county  commissioners  court  constitute  a  board  of  equalization  for 
the  State  and  county,  and  not  for  the  city.     lb. 

ART.  5127.     SHALL  MAKE  ROLLS  OUT  IN  TRIPLICATE.     (lb.) 

As  soon  as  the  board  of  equalization  shall  have  examined,  corrected 
and  approved  the  assessor's  list,  the  assessor  of  taxes  shall  prepare  and 
make  out  a  roll  or  book,  as  may  be  required  by  the  Comptroller,  from 
the  list  so  corrected  and  approved,  and  three  exact  copies  of  the  same, 
the  original  to  be  furnished  to  the  collector  of  taxes,  the  second  to  the 
Comptroller  of  Public  Accounts,  and  the  third  to  be  filed  in  the  county 
clerk's  office  for  the  inspection  of  the  public.  He  shall  also  prepare  a 
roll  or  book,  and  two  exact  copies  thereof,  to  be  distributed,  the  first 
to  the  collector  of  taxes,  the  second  to  the  Comptroller,  the  third  to  be 
filed  in  the  county  clerk's  office,  of  all  the  real  and  personal  property 
which  has  not  been  listed  to  him. 

• 

ART.  5128.  ALSO  ROLLS  OF  UNREDEEMED  PROPERTY.     (lb.) 

The  assessor  of  taxes  shall,  after  his  list  of  unrendered  real  and  per- 
sonal property  shall  have  been  examined,  corrected  and  approved  by  the 
board  of  equalization  as  provided  by  law,  prepare  and  make  out  his  rolls 


82  General  Tax  Laws  of  the  State  of  Texas. 

or  books  of  all  unrenclered  real  and  personal  property  listed  by  him  in 
the  manner  and  form  prescribed  by  the  Comptroller  of  the  State, 

ART.  5129.     AND  ADD  UP  COLUMNS.     (lb.) 

The  assessor  of  taxes  shall  add  up  and  note  the  aggregate  of  each 
column  on  his  roll  or  book,  and  he  shall  also  make  in  each  book  or  roll, 
under  proper  headings,  a  tabular  statement  showing  the  footings  of  the 
several  columns  upon  each  page,  and  he  shall  add  up  and  set  down  under 
the  respective  headings  the  total  of  the  several  columns. 

AET.   5130.     EETUEN  AND   OATH.      (ACTS   OF  1897.) 

The  assessor  of  taxes  shall,  on  or  before  the  1st  day  of  August  of 
each  year  for  which  the  assessment  is  made,  return  his  rolls  or  assess- 
ment books  of  the  taxable  property  rendered  to  him  or  listed  by  him  for 
that  year,  after  they  have  been  made  in  accordance  Math  the  provisions 
of  this  title,  to  the  county  board  of  equalization,  verified  by  his  affidavit, 
substantially  on  the  following  form: 

THE  STATE  OF  TEXAS,    ) 

County.       )    I, ,  assessor  of 

county,  do  solemnly  swear  that  the  rolls  (or  books)  to 

which  this  is  attached  contain  a  correct  and  full  list  of  the  real  and  per- 
sonal property  subject  to  taxation  in (fill  the  blank 

with  the  name  of  the  county)  county,  so  far  as  I  have  been  able  to  ascer- 
tain the  same;  that  I  have  sworn  every  person  listing  property  to  me  in 
the  county,  or  caused  the  same  to  be  done  in  manner  and  form  as  pro- 
vided by  law,  and  that  the  assessed  value  set  down  in  the  proper  column 
opposite  the  several  kinds  and  descriptions  of  property  is  the  true  and 
correct  valuation  thereof  as  ascertained  by  law,  and  the  footings  of  the 
several  columns  in  said  books  and  the  tabular  statement  returned  is  cor- 
rect, as  I  verily  believe. 

1.  Parol  evidence  is  not  admissible  to  prove  the  indorsement  on  the  as- 
sessor's tax  roll  required  by  this  article.  Clayton  vs.  Rehm,  67  Texas,  52;  2  S. 
W.  Rep.,  4.5. 

2.  Supplemental  roll  for  a  piven  year  is  not  admissible  when  it  lacks  the 
affidavit  of  the  assessor  required  by  this  article.  Taber  vs.  State,  8,5  S.  W. 
Rep.,  837. 

AET.  5131.     ALL  LISTS,  ETC.,  FILED  IN  COUNTY  CLEEK'S 

OFFICE.     (ACTS  OF  1876.) 

The  assessor  of  taxes  shall  at  the  same  time  deliver  to  the  board  of 
equalization  all  the  lists,  statements  of  all  property  which  shall  have 
been  made  out  or  received  by  him.  and  arranged  in  alphabetical  order. 


General  Tax  Laws  of  the  State  of  Texas,  83 

together  with  the  roll  withdrawn  to  aid  him  in  the  past  assessment. 
The  lists  and  statements  shall  be  filed  in  the  county  clerk's  office,  and 
remain  there  for  the  inspection  of  the  public. 

1.  The  record  of  the  rendition  of  each  taxpayer  is  required  to  be  kept  in  the 
county  clerk's  office,  and  is  admissible  in  evidence  without  the  three  days' 
notice  required  in  the  admission  of  deeds.     Frazier  vs.  State,  81  S.  W.  Rep.,  533. 

ART.  5132.     EOLLS,  HOW  DISTRIBUTED.     (lb.) 

After  the  board  of  equalization  shall  have  examined  the  rolls  or  as- 
sessment books  and  made  all  corrections,  if  any  be  necessary,  the  as- 
sessor shall  send  one  copy  of  each  to  the  Comptroller  of  Public  Ac- 
counts, one  copy  of  each  to  the  collector  of  his  county,  and  he  shall  file 
the  other  copies  in  the  county  clerk's  office  until  the  next  assessment, 
when  the  assessor  shall  have  the  right  to  withdraw  them  and  use  as  pro- 
vided in  this  title. 

1.  Assessment  roll  does  not  fix  any  liability  on  the  taxpayer  or  his  property 
until  the  list  has  been  approved  by  the  board  of  equalization.  Chisholm  vs. 
Adams,  71  Texas,  678;   10  S.  W.  Rep.,  336. 

ART.   5133.     COMPENSATION.      (ACTS   OF   1897.) 

Each  assessor  of  taxes  shall  receive  the  following  compensation  for  his 
services,  which  shall  be  estimated  upon  the  total  values  of  the  property 
assessed,  as  follows:  For  assessing  the  State  and  county  tax,  on  all 
sums  for  the  first  $2,000,000  or  less,  5  cents  for  each  $100  of  property 
assessed ;  and  on  all  sums  in  excess  of  $2,000,000  and  less  than  $5,000,- 
000,  2^-  cents  on  each  $100;  and  on  all  sums  in  excess  of  $5,000,000, 
1  7-10  cents  on  each  $100;  one-half  of  the  above  fees  shall  be  paid  by 
the  State  and  one-half  by  the  county;  and  for  assessing  the  poll  tax,  5 
cents  for  each  poll,  which  shall  be  paid  by  the  State.  The  commission- 
ers court  may  allow  to  the  assessor  of  taxes  such  sums  of  money,  to  be 
paid  monthly  from  the  county  treasury,  as  may  be  necessary  to  pay  for 
clerical  work,  taking  assessments  and  making  out  the  tax  rolls  of  the 
county,  such  sums  so  allowed  to  be  deducted  from  the  amount  allowed 
to  the  assessor  as  compensation  upon  the  completion  of  said  tax  rolls; 
provided,  the  amount  allowed  the  assessor  by  the  commissioners  court 
shall  not  exceed  the  compensation  that  may  be  due  by  the  county  to  him 
for  assessins;. 


"o* 


1.  Assessors  are  not  mentioned  in  Section  7  of  Chapter  5,  Acts  of  the  First 
Called  Session  of  the  Twenty-fifth  Legislature,  and,  therefore,  their  fees  are  not 
affected  by  the  number  of  votes  cast  in  the  county.     Ruling  of  Comptroller. 


84  General  Tax  Laws  of  the  State  of  Texas. 

AET.  5134.     HOW  PAID  BY  THE  STATE.     (ACTS  OF  1876.) 

The  Comptroller,  on  receipt  of  the  rolls,  shall  give  the  assessor  an 
order  on  the  collector  of  his  county  for  the  amount  due  him  by  the 
State  for  assessing  the  State  taxes,  to  be  paid  out  of  the  first  money  col- 
lected for  that  year. 

AET.  5135.     BY  THE  COUNTY.     (lb.) 

The  commissioners  court  shall  issue  an  order  on  the  county  treasurer 
of  their  county,  to  the  assessor,  for  the  amount  due  him  for  assessing 
the  county  tax  of  their  county,  to  be  paid  out  of  the  first  money  re- 
ceived from  the  collector  on  the  rolls  of  that  year. 

1.  The  order  of  the  commissioners  court  approving  the  assessment  rolls  is 
tantamount  to  an  adjudication  of  the  amount  the  assessor  is  entitled  to  receive 
as  compensation,  and  can  not  be  attacked  by  him  in  a  suit  against  the  county 
for  his  fees,  nor  inquired  into.  Dimmit  County  vs.  Cavender,  65  S.  W.  Rep., 
882. 

AET.  5136.     PENALTIES  FOE  NEGLECT  OF  DUTY.     (lb.) 

Should  any  assessor  of  taxes  fail  or  neglect  to  make  out  and  return 
his  rolls  or  books  to  the  commissioners  court  in  the  time  and  manner  pro- 
vided for  in  this  chapter,  it  shall  be  competent  for  the  commissioners 
court  to  deduct  from  his  compensation  such  amount  as  they  may  deem 
proper  and  right  for  such  neglect  or  failure;  and  should  his  rolls  or 
books,  when  presented  for  approval  to  the  commissioners  court,  prove 
to  be  imperfect  or  erroneous,  the  court  shall  have  the  same  corrected  or 
perfected,  either  by  the  assessor  or  some  other  person  than  the  assessor 
of  taxes.  Such  person  so  employed  by  the  commissioners  court  shall 
be  entitled  to  such  part  of  the  commissions  to  which  such  assessor  is 
entitled  as  the  court  may  allow;  and  said  court  shall  so  certify  to  the 
Comptroller,  who  shall  pay  such  person  in  the  same  manner  as  the  as- 
sessor of  taxes  is  paid,  and  the  amount  so  paid  shall  be  deducted  by  the 
Comptroller  from  the  commissions  of  the  assessor  of  taxes,  whose  duty 
it  was  to  have  performed  such  work. 

AET.  5137.     LANDS  OF  NON-EESIDENTS  IN  UNOEGANIZED 

COUNTIES. 

Lands  lying  in  and  owned  by  non-residents  of  unorganized  counties, 
and  lands  lying  in  the  territory  not  laid  off  into  counties,  shall  be  as- 
sessed by  the  Comptroller  of  Public  Accounts  in  accordance  with  such 
regulations  as  he  may  adopt  and  establish  for  that  purpose. 


i 


General  Tax  Laws  of  the  State  of  Texas.  85 

1.  The  acceptance  by  the  Comptroller  of  a  rendition  of  land  for  taxation  by 
a  non-resident,  in  an  unorganized  county,  does  not  prevent  the  county,  upon  its 
subsequent  organization,  from  collecting  the  taxes  where  same  have  not  been 
actually  paid  to  the  Comptroller  and  the  organization  of  the  county  effected 
prior  to  June  1st  of  that  year.     Cattle  &  Land  Co.  vs.  Love,  21  S.  W.  Rep.,  574. 

PROPEKTY   IN   UNORGANIZED   COUNTIES. 

ART.    5138.     LANDS    IN   UNORGANIZED    COUNTIES.      (ACTS 

OF  1879.) 

All  lands  and  other  property  situated  in  the  unorganized  counties  of 
this  State,  owned  by  residents  of  such  unorganized  counties,  shall  be 
assessed  by  the  assessor  of  the  organized  county  to  which  such  unorgan- 
ized county  is  attached  for  judicial  purposes,  and  the  taxes  collected 
by  the  collector  of  such  organized  county ;  and  the  same  remedies  for  the 
enforcement  of  the  assessment  and  collection  of  such  taxes  shall  apply 
as  the  law  directs  for  the  assessment  and  collection  of  the  taxes  on 
property  situated  in  organized  counties  of  this  State. 

1.  No  special  legislation  is  necessary  to  determine  who  shall  assess  taxes  in 
unorganized  counties.  Constitution,  Article  S,  Section  12;  Lee  vs.  Flemming,  1 
App.  C,  1128. 

2.  Personal  property  situated  in  an  unorganized  county  is  taxable  in  the 
county  to  which  it  is  attached  foi  judicial  purposes.  Cattle  Co.  vs.  Faught,  69 
Texas,  402;   5  S.  W.  Rep.,  494. 

3.  ]f  the  county  is  organized  after  the  taxes  are  assessed  and  before  they 
are  collected  the  collector  of  the  newly  organized  county  may  collect  them.  Lee 
vs.  Flemming,  1  App.  C,  1128. 

4.  See  the  case  of  Magnolia  Land  &  Cattle  Company  vs.  Love,  21  S.  W.  Rep., 
574. 

ART.  5139.     DUTIES  OF  COMPTROLLER  IN  REGARD 
THERETO.     (ACTS  OF  1897.) 

The  Comptroller  of  the  State  is  authorized,  empowered  and  required 
to  assess  and  collect  the  State  and  county  taxes  on  all  lands  in  this  State 
which  are  situated  in  unorganized  counties  thereof  and  owned  by  non- 
residents thereof,  in  the  manner  hereinafter  provided. 

ART.  5140.     SAME.     (ACTS  OF  1879.) 

« 

The  Comptroller  may  at  any  time  prior  to  the  return  of  the  assess- 
ment rolls  to  his  office  of  the  organized  county  to  which  such  unor- 
ganized county  or  counties  are  attached  for  judicial  purposes,  receive  the 
assessment  of  and  collect  the  taxes  on  any  lands  situated  in  such  unor- 
ganized county  or  counties  which  are  owned  by  non-residents  thereof. 


86  General  Tax  Laws  of  the   State  of  Texas. 

AET.  5141.     SAME.     (lb.) 

As  soon  as  the  tax  rolls  of  the  organized  county  to  which  unorganized 
counties  are  attached  for  judicial  purposes  shall  have  been  received  by 
the  Comptroller,  he  shall,  by  comparing  the  lands  rendered  to  the  as- 
sessor of  the  organized  county  by  the  residents  of  such  unorganized 
county  or  counties  with  those  previously  rendered  to  him  by  non-resi- 
dents, make  out  a  list  of  all  unrendered  lands  situated  in  such  unorgan- 
ized county,  and  place  such  value  upon  the  lands  thus  found  to  be  un- 
rendered as  he,  as  a  sworn  officer,  may  deem  just  and  fair ;  provided,  noth- 
ing in  this  law  shall  be  so  construed  as  to  prevent  the  Comptroller  from 
receiving  the  assessment  and  taxes  due  at  any  time  prior  to  the  comple- 
tion of  the  unrendered  list  of  such  unorganized  county. 

ART.  5143.     SAME.      (lb.) 

After  the  completion  of  the  unrendered  list  provided  for  in  this  chap- 
ter, the  owner  or  owners  must  pay  according  to  the  value  and  assess- 
ment made  thereon  by  the  Comptroller. 

AET.   5143.     MAY  APPEAL  FEOM  COMPTEOLLEE'S  ASSESS- 
MENT,    (lb.) 

Assessment  of  lands  rendered  to  the  Comptroller  under  the  provisions 
of  this  chapter  shall  be  made  by  the  party  rendering  the  same  under 
oath  as  to  their  value;  but  if  the  Comptroller  thinks  the  valuation  too 
low  he  shall  object,  and  if  the  Comptroller  and  the  party  rendering  the 
land  can  not  agree,  then  the  Comptroller  shall  assess  the  same  at  such 
value  as  he  as  a  sworn  officer  may  think  it  is  worth;  and  if  the  party 
rendering  feels  that  the  assessment  is  too  high  he  may  appeal  to  the 
board  of  equalization,  which  for  such  purposes  shall  consist  of  the  Gov- 
ernor, Attorney  General  and  the  Secretary  of  State,  and  their  decision 
shall  be  final. 

AET.  5144.     MAY  LEVY  UPON  AND  SELL,  WHEN.     (lb.) 

Three  months  after  the  completion  of  the  unrendered  list  of  each  un- 
organized county,  respectively,  the  Comptroller  shall  proceed  to  levy  upon 
and  advertise  all  lands  in  such  counties  upon  which  the  taxes  are  due 
and  unpaid,  giving  notice  of  the  amount  due  upon  each  separate  tract 
of  land,  and  giving  such  description  of  the  land  upon  which  taxes  are 
due  and  unpaid  as  he  may  be  in  possession  of;  such  notice  to  be  given 
by  publication  in  some  weekly  newspaper  published  in  the  State  for 
four  consecutive  weeks;  said  notice  to  state  that  on  a  certain  day  therein 


General  Tax  Laws  of  the  State  of  Texas.  87 

named  the  Comptroller  will  proceed  to  sell  the  land  therein  described, 
or  so  much  thereof  as  may  be  necessary  to  pay  the  State  and  county  taxes 
due,  and  the  cost  of  advertising  the  same. 

ART.  5U5.     SALE,     (lb.) 

The  sale  shall  commence  on  the  day  named  in  said  notice,  and  may 
contirne  from  day  to  day  (Sundays  and  legal  holidays  excepted)  until 
completed;  such  sale  shall  be  liad  in  front  of  the  Comptroller's  office, 
in  the  city  of  Austin,  between  the  hours  of  8  o'clock  a.  m.  and  4  o'clock 
p.  m.  of  each  day. 

ART.  5146.     MAY  BE  BOUGHT  BY  STATE,  WHEN".     (lb.) 

Should  there  be  no  purchaser  of  said  lands,  then  the  Comptroller 
shall  bid  the  same  in  to  the  State  for  the  taxes  due  thereon  and  the 
costs  of  sale,  and  make  a  deed  to  the  State  to  the  same,  including  in 
one  deed  all  lands  bid  in  for  the  State  or  any  one  else. 

ART.  5147.     REDEMPTION.     (lb.) 

Should  the  lands  bid  in  by  the  Comptroller  for  the  State  not  be  re- 
deemed by  the  owner  thereof  or  his  agent  within  two  years,  by  the  party 
redeeming  the  same  paying  double  the  amount  for  which  the  said  land 
was  sold,  then  the  said  lands  thus  sold  and  unredeemed  shall  become 
vacant  and  revert  to  and  become  a  part  of  the  public  free  school  fund,  to 
be  sold  and  disposed  of  as  other  lands  belonging  to  the  public  free  school 
fund  are  to  be  sold  and  disposed  of  by  law. 

ART.  5148.     TAX  DEED.     (lb.) 

The  Comptroller  shall  give  to  the  purchaser  of  any  lands  the  sale  of 
which  is  provided  for  in  this  chapter  a  deed  to  the  same,  giving  in  such 
deed  such  description  of  the  land  as  may  be  necessary  to  identify  the 
same,  or  such  description  as  he  may  be  in  possession  of. 

ART.  5149.     LIST  OF  PURCHASERS  TO  BE  KEPT  IN  OFFICE. 

The  Comptroller  shall  keep  a  list  of  the  purchaser  or  purchasers  of 
all  such  lands  in  his  office,  showing  the  name  and  postoffice  of  the  pur- 
chaser or  purchasers,  together  witli  the  amount  and  description  of  the 
land  sold  and  the  amount  for  which  it  was  sold,  and  the  date  of  sale. 


88  General  Tax  Laws  of  the  State  of  Texas. 

AET.  5150.     DEED  SHALL  VEST  GOOD  TITLE,  WHEN.     (lb.) 

The  deed  given  to  the  purchaser  or  purchasers  by  the  Comptroller  un- 
der the  provisions  of  this  chapter  shall  vest  a  good  and  sufficient  fee 
simple  title  in  the  purchaser  or  purchasers,  subject  to  be  impeached  only 
for  actual  fraud;  provided,  the  former  owner  or  owners  thereof  do  not 
redeem  the  same  within  two  j^ears  from  the  date  of  the  deed,  either  by 
paying  the  purchaser  or  purchasers  double  the  amount  for  which  said 
land  was  sold,  or  by  making  a  tender  of  the  same  to  him  or  his  agent, 
or  by  depositing  with  the  Comptroller  before  the  expiration  of  the  two 
years  double  the  amount  for  which  such  land  was  sold,  to  be  paid  by  the 
Comptroller,  when  called  upon,  to  the  purchaser  or  purchasers  thereof. 

AET.  515L     COUNTY  TAXES  TO  BE  PAID,  WHEN.     (lb.) 

All  county  taxes  collected  under  the  provisions  of  Article  5147  shall 
be  paid  into  the  county  treasury  of  the  organized  county  to  which  the 
unorganized  county  is  attached  for  judicial  purposes. 

AET.  5152.     COMPTEOLLEE  TO  KEEP  TAXES  OF  UNOEGAN- 
IZED  COUNTIES.     (ACTS  OF  1897.) 

All  county  taxes,  other  than  taxes  to  pay  pro  rata  of  indebtedness  to 
parent  county,  due  unorganized  counties,  collected  by  the  Comptroller, 
shall  be  kept  by  him  to  the  credit  of  such  unorganized  county  until  the 
total  sum  to  the  credit  of  the  county  shall  reach  the  sum  of  $5000.  Then 
he  shall,  upon  the  demand  of  the  treasurer  of  the  former  unorganized 
county,  when  the  same  shall  have  organized,  pay  said  sum,  or  whatever 
amount  is  held  to  the  credit  of  said  county,  over  to  said  treasurer.  And 
all  county  taxes  collected  by  the  Comptroller  after  the  amount  to  the 
credit  of  such  unorganized  county  shall  reach  the  amount  of  $5000, 
shall  be  paid  into  the  county  treasury  of  the  organized  county  to  which 
the  unorganized  county  is  attached  for  judicial  purposes. 

AET.  5152a.     SAME   SUBJECT.      (lb.) 

Where  the  amount  to  the  credit  of  any  unorganized  county  now  ex- 
ceeds $5000,  the  Comptroller  shall  keep  said  sum  to  be  paid  to  the  treas- 
urer of  such  unorganized  county  when  the  same  shall  organize;  and  all 
county  taxes,  other  than  taxes  collected  to  pay  pro  rata  of  indebtedness 
to  parent  county,  hereafter  collected  by  the  Comptroller  in  such  coun- 
ties, shall  be  paid  into  the  county  treasury  of  the  organized  county  to 
which  such  county  is  attached  for  judicial  purposes. 


General  Tax  Laws  of  the  State  of  Texas,  89 

AKT.  5153.     SPECIAL  DEPOSIT  TO  BE  MADE  BY  COMP- 
TROLLER. 

All  money  received  by  the  Comptroller  on  deposit  for  the  redemption 
of  land  sold  and  bought  by  individuals  shall  be  by  him  deposited  in 
the  State  treasury  as  a  special  deposit,  subject  to  the  order  of  the  party 
to  whom  the  conditional  deed  to  such  land  was  given.  So  also  shall  all 
county  taxes  collected  by  the  Comptroller  under  the  provisions  of  this 
law  be  deposited  in  the  State  treasury  as  a  special  fund,  subject  to  the 
order  of  the  Comptroller,  to  be  paid  to  the  county  treasurers  as  provided 
in  this  chapter. 


90 


General  Tax  Laws  of  the  State  of  Texas. 


CHAPTER  IV. 


OF  THE  COLLECTION  OF  TAXES-ELECTION  AND  QUALIFI- 
CATION OF  THE  COLLECTOR. 


Art. 

Election   and   term   of   collector 5154 

Vacancies,    how   filled 5155 

Sheriff    a    collector,    when 5156 

Bond    and    oath 5157 

New  bond  5158 

Bond  for  county  taxes 5159 

All  bonds  to  be  first  approved 516U 

May    appoint    deputies 5161 

Rolls  to  be  warrant 5162 

Collector  for   all   taxes 5163 

Collections,    when   to  begin 5164 

Shall   keep  office   at  county  seat 5165 

Tax   receipt   and   its  requisites 5166 

Monthly    reports;    requisites    of;    duties 

of    collector    5167 

Duties   of  clerk  and   collector 5168 

Report  not  to  be  approved  unless 5169 

List    of    delinquents    and    insolvents    to 

be   made   out 5170 

Collector  to  endeavor  to  collect  delin- 
quent list   5171 

Non-residents    5172 

Forced  collections  to  begin,   when 5173 

Personal  property  may  be  pointed  out.  5174 
When    property    about    to    be    removed 

from   county   5175 

Tax  lien  superior  to  assignment,  at- 
tachment, inheritance  or  devise,  ex- 
cept     5175a 

All  property  liable  for  taxes 5176 

Sale  of  property,   how   made 5177 

If  property  is  insufficient 5178 

Sales  of  property,   when  made 5179 

Advertisement     of     real     property     for 

sale,   etc 5180 

List    to    be   posted 5181 

May  be  continued  from  day  to  day 5182 


Art. 

Homesteads    liable   only   for   their   own 

taxes    5183 

Sales  of  land,   how  made 5184 

The   tax   deed  and  its  requisites 5185 

Sales   to  be   reported  to   commissioners 

court    5186 

Redemption  of  land  sold  for  taxes 5187 

Same   5187a 

Redemption    from    private    purchaser...  5188 

Receipt   of   collector   notice,    when 5189 

Relief,  when  5190 

Same    5191 

Certificate  of  redemption  from  collec- 
tor     5192 

Lands  to  be  bid  in  for  the  State,  when  5193 

May   redeem,    how 5194 

If   not   redeemed 5195 

May  redeem  by   paying  costs,   etc 5196 

Commissioners  court  to  sit  as  board  of 

inquiry,    when    5197 

Tax   sales,   towns  and   cities 5198 

Redemption    of    land    sold    for    city    or 

town  taxes  5198a 

Collector    to   file   complaint,    when 5202 

Compensation   5206 

For  occupation   tax 5207 

Compensation  for  one  levy  only 5208 

Taxes    upon    lands   of   non-residents   in 

unorganized    counties    5209 

Payments   of  moneys 5210 

Same    5211 

Notification   to  pay,   etc 5212 

Duty  of  district  and  county  attorneys 
to  sue  for  taxes  on  personal  prop- 
erty     5212a 

Limitation  not  available  to  delinquent 
taxpayer    5212b 


ART.  5154. 


ELECTION  AND  TERM  OF  COLLECTOR.  (ACTS 
OF  1876.) 


In  each  county  having  ten  thousand  inhabitants,  to  be  determined  by 
the  last  preceding  census  of  the  United  States,  there  shall  be  elected  by 
the  qualified  voters,  at  the  same  time  and  under  the  same  law  regulating 
the  election  of  State  and  county  officers,  a  collector  of  taxes,  who  shall 
hold  his  office  for  two  years  and  until  his  successor  is  elected  and  quali- 
fied. 


ART.  5155.     VACANCIES,  HOW  FILLED.     (lb.) 

Should  the  office  of  collector  of  taxes  from  any  cause  become  vacant 
before  the  expiration  of  said  term,  it  shall  be  the  duty  of  the  commis- 
sioners court  in  the  county  in  which  such  vacancy  shall  occur,  to  ap- 


General  Tax  Laws  of  the  State  of  Texas.      91 

point  a  collector  of  taxes,  who  shall  be  qualified  in  the  same  manner  and 
subject  to  like  bonds  as  the  collector  of  taxes  elected,  and  the  collector 
of  taxes  so  appointed  shall  hold  his  office  for  and  during  the  unexpired 
term  of  his  predecessor  and  until  his  successor  shall  have  been  qualified; 
and  the  collector  of  taxes  so  appointed  shall  have  all  the  rights  and  per- 
form all  the  duties  required  by  law  of  the  collector  of  taxes  elected, 

AET.  515G.     SHERIFF  A   COLLECTOE,  WHEN.      (lb.) 

In  each  county  having  less  than  ten  thousand  inhabitants  the  sheriff 
of  such  county  shall  be  the  collector  of  taxes,  and  shall  have  and  exer- 
cise all  the  rights,  powers  and  privileges,  be  subject  to  all  the  require- 
ments and  restrictions,  and  perform  all  the  duties  imposed  by  law  upon 
collectors;  and  he  shall  also  give  the  same  bonds  required  of  a  collector 
of  taxes  elected. 

1.  In  determining  whether  a  sheriff  is  also  ex-ofRcio  collector  of  taxes,  the 
list  of  the  enumerator  taking  the  last  census  will  govern,  if  it  is  duly  certified 
as  sucli  and  filed  in  the  office  of  the  county  clerk.  Nelson  vs.  Edwards,  55 
Texas,  389. 

2.  In  a  suit  by  a  county  against  a  sheriff  as  ex-offieio  collector  of  taxes  to 
recover  taxes  collected  by  him  and  not  paid  over,  reports  of  taxes  collected,  en- 
dorsed by  his  deputy  in  his  name  as  sheriff  and  collector,  are  admissible  though 
not  sworn  to.     Webb  County  vs.  Gonzales,  69  Texas,  455;  6  S.  W.  Rep.,  781. 

3.  In  a  suit  against  a  tax  collector,  a  county  ledger  is  not  admissible  in 
evidence  against  him.  Webb  Countv  vs.  ttenzales,  69  Texas,  455;  6  S.  W.  Rep., 
781. 

AET.  5157.     BOND  AND  OATH.     (lb.) 

Every  collector  of  taxes,  within  twenty  days  after  he  shall  have  re- 
ceived notice  of  his  election  or  appointment,  and  before  entering  upon 
the  duties  of  his  office,  shall  give  a  bond  based  upon  unincumbered  real 
estate  of  the  sureties  subject  to  execution,  payable  to  the  Governor  and 
his  successors  in  office,  in  a  sum  which  shall  be  equal  to  the  whole  amount 
of  the  State  tax  of  the  county  as  shown  by  the  last  preceding  assess- 
ment, with  at  least  three  good  and  sufficient  sureties,  to  be  approved  by 
the  commissioners  court  of  his  county,  which  shall  be  further  subject 
to  the  approval  of  the  Comptroller,  and  shall  take  and  subscribe  the  oath 
prescribed  by  the  Constitution,  which,  together  with  said  bonds,  shall  be 
recorded  in  the  office  of  the  clerk  of  the  county  court  of  said  county  and 
be  forwarded  by  the  county  judge  of  the  county  to  the  Comptroller  to  be 
deposited  in  his  office.  Said  bond  shall  be  conditioned  for  the  faithful 
performance  of  the  duties  of  his  office  as  collector  of  taxes  for  and  dur- 
ing the  full  term  for  which  he  was  elected  or  appointed,  and  shall  not 
become  void  upon  the  first  recovery,  but  suit  may  be  maintained  thereon 
until  the  whole  amount  thereof  be  recovered. 


92  General  Tax  Laws  of  the  State  of  Texas. 

1.  Upon  an  actual  approval  of  a  tax  collector's  bond  by  the  Comptroller,  it 
is  not  necessary  to  its  validity  that  the  approval  be  endorsed  upon  it.  Oglesby 
vs.  State,  73  Texas,  658;   11  S.  W.  Rep.,  873. 

2.  A  bond  which  contains  a  provision  that  the  collector  shall  perform  his 
duties  as  such  generally  may  be  enforced  against  him  under  a  law  afterwards 
enacted.     Swan  vs.  State^  48  Texas,   120. 

3.  As  to  the  liability  of  a  tax  collector  and  his  sureties  for  failure  to  collect 
taxes  on  county  bonds,  etc.,  see  Article  900  of  the  Revised  Statutes  of  1895. 

4.  Taxes  collected  and  paid  into  the  treasury  can  not  lawfully  be  applied  to 
the  discharge  of  a  pre-existing  debt  of  the  tax  collector  on  a  former  account. 
The  tax  collector  can  not  authorize  nor  can  the  Comptroller  apply  it  to  the 
injury  of  the  sureties  of  the  collector.     State  vs.  Middleton,  57  Texas,  185. 

5.  The  liability  of  sureties  on  a  tax  collector's  bond  which  by  its  terms 
binds  the  collector  and  sureties  jointly  and  severally,  is  not  limited  bj-^  writing 
opposite  the  signature  of  each  surety  a  specific  amount  and  causing  the  certifi- 
cate of  acknowledgment  to  recite  that  they  had  each  rendered  himself  liable  for 
such  specific  amount.      Cordray  vs.   State^  55  Texas,   140. 

6.  The  relation  of  a  tax  collector  toward  the  State  is  not  that  of  a  mere 
bailee  for  hire.  He  is  bound  to  account  for  and  pay  over  the  taxes  collected,  or 
his  sureties  must  pay  for  him.     Boggs  vs.  State,  46  Texas,  10. 

7.  The  tax  collector  must  give  Bond  for  faithful  performance  of  his  duties 
for  the  collection  of  State  taxes,  and  another  like  bond  for  collection  of  county 
taxes.     T.  L.  &  C.  Co.  vs.  Hemphill  County,  61  S.  W.  Rep.,  335. 

8.  The  bond  of  a  tax  collector  can  not  be  approved  wlien  any  surety  on  same 
is  not  a  resident  of  the  county  in  which  the  tax  collector  has  been  elected. 
Penal  Code,  Article  271. 

9.  As  to  how  sureties  on  an  official  bond  may  be  relieved  from  liability 
thereon,  see  Article  356  et  seq.  of  the  Revised  Statutes  of  1895.  The  release  of 
one  surety  will  release  all  other  sureties;  so,  where  one  surety  is  released,  a  new 
bond  must  be  required.     Opinion  of  Attorney  General. 

ART.  5158.     NEW  BOND.     (lb.) 

The  collector  of  taxes  may  be  required  to  furnish  a  new  bond  or  addi- 
tional securit}^  whenever,  in  the  opinion  of  the  commissioners  court  or 
Comptroller  of  Public  Accounts,  it  may  be  advisable.  Should  any  col- 
lector of  taxes  fail  to  give  a  new  bond  and  additional  security  when  re- 
quired, he  shall  be  suspended  from  office  by  the  commissioners  court  of 
his  county,  and  immediately  thereafter  be  removed  from  office  in  the 
mode  prescribed  by  law. 

1.  An  officer  required  to  give  a  new  bond  is  entitled  to  a  reasonable  time 
therefor.     Poe  vs.  State,  72  Texas,  625;   10  S.  W.  Rep.,  737. 

2.  Sureties  on  a  collector's  bond  are  not  released  from  liability  until  the  new 
bond  is  approved  by  the  Comptroller,  notwithstanding  its  approval  by  the  com- 
missioners court.  State  vs.  Wells,  61  Texas,  562;  Finch  vs.  State,  71  Texas, 
52;  9  S.  W.  Rep.,  85. 

ART.  5159.     BOND  FOR  COUNTY  TAXES.     (lb.) 

Collectors  of  taxes  shall  give  a  like  bond,  with  like  conditions,  to  the 
county  Judges  of  their  respective  counties  and  their  successors  in  office, 
in  a  sum  not  less  than  the  whole  amount  of  the  county  tax  of  the  county, 
as  shown  by  the  last  preceding  assessment,  with  at  least  three  good  and 
sufficient  sureties,  to  be  approved  bv  the  commissioners  court  of  his 


General  Tax  Laws  of  the  State  of  Tex^vs.  93 

county,  which  bond  shall  be  recorded  and  deposited  in  the  office  of  the 
clerk  of  the  county  court.  A  new  bond  and  additional  security  may  be 
required,  and  for  a  failure  to  give  such  new  bond  or  additional  security 
the  collector  of  taxes  may  be  removed  from  office  in  the  manner  pre- 
scribed by  law. 

1.  A  tax  collector's  bond,  in  so  far  as  it  relates  to  county  taxes,  should  be 
made  payable  to  the  county  judge.  King  vs.  Ireland,  68  Texas,  682;  5  S.  W. 
Rep.,  499.      . 

2.  A  county  tax  collector  has  no  authority  to  receive  taxes  before  the  assess- 
ment rolls  have  been  delivered  to  him,  though  they  have  been  approved,  and 
having  done  so,  and  failed  to  turn  the  taxes  over  to  the  county,  the  taxpayer  is 
still  liable  therefor.  The  public  must  take  notice  of  the  authoritv  under  which 
public  officers  act.     Orange  County  vs.  T.  &  N.  0.  Ry.  Co.,  SO  S.  W.  Rep.,  670. 

3.  If  the  necessity  arises,  additional  security  may  be  required,  and  the  tax 
collector  can  not  further  discharge  his  official  duties  until  further  security  is 
furnished.     Orange  County  vs.  T.  &  N.  O.  Ry.  Co.,  80  S.  W.  Rep.,  670. 

ART.  5160.     ALL  BONDS  TO  BE  FIEST  APPROVED.     (lb.) 

jSTo  collector  of  taxes  shall  enter  upon  the  discharge  of  the  duties  of 
the  office  until  all  the  bonds  required  of  him  by  law  for  the  collection 
of  any  taxes.  State,  county  or  special,  shall  have  been  given  and  ap- 
proved. 

ART.  516L     MAY  APPOINT  DEPUTIES.     (lb.) 

Each  collector  of  taxes  may  appoint  one  or  more  deputies  to  assist 
him  in  the  collection  of  taxes,  and  may  take  such  bond  and  security 
from  the  person  so  appointed  as  he  deems  necessary  for  his  indemnity, 
and  the  collectors,  in  all  cases,  shall  be  liable  and  accountable  for  his 
proceedings  and  misconduct  in  office. 

ART.  5162.     ROLLS  TO  BE  A  WARRANT.     (lb.) 

When  the  collector  of  taxes  of  any  county  shall  have  received  the  as- 
sessment rolls  or  books  of  the  county,  he  shall  receipt  to  the  commission- 
ers court  for  the  same,  and  said  rolls  or  books  shall  be  full  and  sufficient 
authority  for  the  county  collector  of  taxes  to  receive  and  collect  the  taxes 
therein  levied. 

1.  After  the  collection,  the  collector  is  required  under  penalties  to  promptly 
report  and  remit  all  taxes,  collected  by  him  to  the  State  and  county  treasurers, 
without  excepting  cases  in  which  suits,  however  promptly  filed,  may  be  insti- 
tuted for  the  recovery  thereof.     T.  L.  &  C.  Co.  vs.  Hemphiil,  61  S.  W.  Rep.,  334. 

ART.  5163.     COLLECTOR  FOR  ALL  TAXES.     (lb.) 

The  collector  of  taxes  shall  be  the  receiver  and  collector  of  all  taxes 
assessed  upon  the  tax  list  in  his  county,  whether  assessed  for  the  State 
or  county,  school,  poorhouse  or  other  purpose,  and  he  shall  proceed  to 


94:  General  Tax  Laws  of  the  State  of  Texas. 

collect  the  same  according  to  law,  and  place  the  same  when  collected  to 
the  proper  fund,  and  pay  the  same  over  to  the  proper  authorities,  as 
hereinafter  provided. 

1.  A  tax  collector  and  his  deputy  collecting  taxes  in  a  district  in  which  he 
has  no  authority  to  act  is  liable  in  actual  damages  as  a  trespasser.  Wright  vs. 
Jones,  38  S.  W.  Rep.,  249. 

AET.  5164.     COLLECTIONS,  WHEN  TO  BEGIN.     (lb.) 

The  collector  of  taxes  of  each  county  shall  begin  the  collection  of  taxes 
annually  on  the  1st  day  of  October,  or  so  soon  thereafter  as  he  may  be 
able  to  obtain  the  proper  assessment  rolls,  books  or  data  upon  which  to 
proceed  with  the  business;  and  he  shall  post  up  notices — not  less  than 
three — at  public  places  in  each  voting  or  magistrate's  precinct  in  his 
county,  at  least  twenty  days  previous  to  the  day  said  taxpayers  are  re- 
quired to  meet  him  for  the  purpose  of  paying  their  taxes,  stating  in 
said  notice  the  times  and  places  the  same  are  required  to  be  paid;  and 
it  shall  be  the  duty  of  said  collector,  or  his  deputy,  to  attend  at  such 
times  and  places  for  the  purposes  aforesaid,  and  shall  remain  at  each 
place  at  least  two  days ;  and  if  the  collector  shall,  from  any  cause,  fail  to 
meet  the  taxpayers  at  the  time  and  place  specified  in  the  first  notice, 
he  shall,  in  like  manner,  give  a  second  notice. 

1.  A  tax  receipt  is  evidence  of  payment  of  taxes,  and  the  fact  that  the  per- 
son signing  it  acted  as  collector  is  prima  facie  evidence  of  his  authority.  Dean 
vs.  Wills,  21  Texas,  642. 

2.  Payment  of  taxes  may  be  ])roven  by  other  evidence  than  the  tax  receipt. 
It  mav  be  proven  by  parol.  McDonough  vs.  Jefferson  County,  79  Texas,  535; 
15  S.  W.  Rep.,  490;  Jack  vs.  Dillon,  25  S.  W.  Rep..  645. 

3.  It  is  contemplated  by  law  that  taxes  are  due  and  payable  on  October  1st 
for  that  year.  The  fact  that  seizure  of  property  for  taxes  can  not  be  made 
prior  to  January  1st  indicates  a  mere  indulgence  of  the  taxpayer,  and  not  that 
the  taxes  are  not  sooner  due  and  payable.  Wall  vs.  Club  Land  &  Cattle  Co.,  88 
S.  W.  Rep.,  536. 

ART.  5165.     SHALL  KEEP  OFFICE  AT  COUNTY  SEAT.    (ACTS 

OF  1887.) 

The  collector  of  taxes  shall  keep  his  office  at  the  county  seat  of  his 
county,  and  it  shall  be  the  duty  of  every  person  who  has  failed  to  at- 
tend and  to  pay  his  taxes  at  the  times  and  places  in  his  precinct  named 
by  the  collector,  as  provided  in  the  preceding  article,  to  call  at  the  office 
of  the  collector  and  pay  the  same  before  the  last  day  of  December  of  the 
same  year  for  which  the  assessment  is  made. 

1.  Under  Section  10,  Cliaptcr  10.3,  Acts  of  the  Twentj^-fiftli  Legislature,  post 
Article  5232j,  the  taxpayer  is  allowed  to  pay  his  taxes  without  penalty  until 
the  31st  day  of  January  next  succeeding  the  return  of  the  assessment  rolls  of 
the  county  to  tlie  Comptroller. 


General  Tax  Laws  of  the  State  of  Texas.  95 

ART.  5166.     TAX  RECEIPTS  AND  ITS  REQUISITES.     (ACTS 

OF  1876.) 

The  collector  of  taxes  or  his  deputy,  whenever  any  tax  is  paid,  shall 
give  to  the  j^erson  paying  the  same  a  receipt  therefor,  specifying  the 
amount  of  State  ad  valorem  tax,  amount  of  State  poll  tax,  the  amount 
of  county  ad  valorem  tax,  the  amount  of  county  poll  tax,  and  the  year 
or  years  for  which  such  tax  was  levied;  said  receipt  shall  also  show  the 
number  of  acres  of  land  in  each  separate  tract,  number,  abstract  and 
name  of  original  grantee;  the  said  receipt  shall  have  a  duplicate  stub 
showing  the  name  of  the  person,  the  date,  the  amount  of  each  separate 
tax  and  the  date  of  payment.  The  collector  of  taxes  shall  provide  him- 
self with  a  seal,  on  which  shall  be  inscribed  a  star  with  five  points,  sur- 
rounded by  the  words  "Collector  of  taxes,  county"   (the  blank 

to  be  filled  with  the  name  of  the  county),  and  shall  impress  said  seal  to 
each  receipt  given  by  him  for  taxes  collected  on  real  estate ;  and  said  re- 
ceipt having  the  seal  attached  shall  be  admissible  to  record  in  the  county 
in  which  the  property  is  situated  in  same  manner  as  deeds  duly  authen- 
ticated, and  when  so  recorded  shall  be  full  and  complete  notice  to  all 
persons  of  the  payment  of  said  tax. 

ART.  5167.     MONTHLY  REPORTS;  REQUISITES  OF;  DUTIES 
OF  COLLECTOR.     (ACTS  OF  1893.) 

1.  At  the  end  of  each  month  the  collector  of  taxes  shall,  on  forms  to 
be  furnished  by  the  Comptroller  of  Public  Accounts,  make  an  itemized 
report  under  oath  to  the  Comptroller,  showing,  each  and  every  item  of 
ad  valorem,  poll  and  occupation  taxes  collected  by  him  during  said 
month,  accompanied  by  a  summarized  statement  shov/ing  full  disposition 
of  all  State  taxes  collected. 

2.  He  shall  present  such  report,  together  with  the  tax  receipt  stubs, 
to  the  county  clerk,  who  shall,  within  two  days,  compare  said  report 
with  said  stubs,  and  if  same  agree  in  every  particular  as  regards  names, 
dates,  and  amounts,  he  (the  clerk)  shall  certify  to  its  correctness,  for 
which  examination  and  certificate  he  shall  be  paid  by  the  commission- 
ers court  25  cents  for  each  certificate  and  25  cents  for  each  two  hundred 
taxpayers  on  said  report. 

3.  The  collector  of  taxes  shall  then  immediately  forward  his  reports 
so  certified  to  the  Comptroller,  and  shall  pay  over  to  the  State  Treasurer 
all  moneys  collected  by  him  for  the  State  during  said  month,  excepting 
such  amounts  as  he  is  allowed  by  law  to  pay  in  liis  county,  reserving 
only  his  commissions  on  the  total  amount  collected;  and  to  enable  him 
to  do  so  he  may,  at  his  own  risk,  send  the  same  to  the  State  Treasurer 


96  General  Tax  Laws  of  the  State  of  Texas. 

at  the  least  cost  to  the  State,  on  which  he  shall  be  allowed  credit  by  the 
Comptroller  upon  filing  receipts  showing  actual  amount  of  excliange 
paid;  provided,  that  the  State  Treasurer  shall  accept  no  payment  other 
than  money  orders  or  direct  cash  payments,  which  may  be  made  through 
express  companies,  banks,  or  any  other  source.  The  State  Treasurer 
whenever  he  may  receive  a  remittance  from  a  collector  of  taxes  shall 
promptly  pay  the  money  so  remitted  to  the  State  treasury,  on  the  de- 
posit warrant  of  the  Comptroller,  and  the  money  when  so  deposited  shall 
be  a  credit  to  the  said  collector  of  taxes. 

4.  The  collector  of  taxes  shall  pay  over  to  the  State  Treasurer  all 
balances  in  his  hands  belonging  to  the  State,  and  finally  adjust  and 
settle  his  account  with  the  Comptroller  on  or  before  the  1st  day  of  May 
of  each  year;  and  to  enable  him  to  do  so,  the  commissioners  court  shall 
convene  on  or  before  the  third  Monday  in  April  for  the  purpose  of  ex- 
amining and  approving  his  final  settlement  papers, 

5.  The  allowance  of  a  delinquent  and  insolvent  list  to  the  collector, 
in  accordance  with  Article  5170,  shall  not  absolve  any  taxpayer  or  prop- 
erty thereon  from  the  payment  of  taxes,  but  it  shall  be  the  duty  of  the 
collector  to  use  all  necessary  diligence  to  collect  the  amounts  due  thereon, 
after  it  is  allowed  by  the  commissioners  court,  and  he  shall  issue  special 
tax  receipts  therefor,  to  be  furnished  by  the  Comptroller,  which  blank 
receipts  shall  be  numbered  and  charged  to  the  collector,  who  shall  ac- 
count for  same  at  his  next  annual  settlement,  in  the  same  manner  as 
occupation  tax  receipts;  he  shall  also  make  itemized  monthly  reports  of 
such  collections,  using  special  blanks  for  that  purpose. 

6.  To  enforce  the  prompt  and  speedy  collection  and  remittance  of 
taxes,  and  to  provide  for  the  proper  accounting  of  same,  the  Comp- 
troller shall  prescribe  and  furnish  the  forms  to  be  used  by  collectors  of 
taxes,  and  the  mode  and  manner  of  keeping  and  stating  their  accounts, 
and  shall  adopt  such  regulations  as  he  may  deem  necessary  in  regard 
thereto.  It  shall  be  his  imperative  duty  to  enforce  a  strict  observance 
of  all  the  provisions  of  these  articles. 

7.  It  shall  be  the  duty  of  the  Comptroller  to  notify  the  district  at- 
torney of  the  district,  or  the  county  attorney  of  the  county  in  which 
the  collector  resides,  and  the  sureties  on  the  bond  of  the  collector,  of  any 
failure  to  comply  with  any  of  the  provisions  of  this  article. 

ART.  5168.     DUTIES  OF  CLERK  AND  COLLECTOE.     (lb.) 

1.  The  collector  of  taxes  shall,  at  the  end  of  each  month,  make  like 
reports  to  the  commissioners  court  of  all  the  collections  made  for  the 
county,  conforming  as  far  as  applicable  and  in  like  manner  to  the  re- 


General  Tax  Laws  of  the  State  of  Texas.  97 

quircments  as  to  the  collection  and  report  of  taxes  collected  for  the  State, 
The  county  clerk  shall,  likewise,  within  two  days  after  the  presentation 
of  said  report  by  the  collector,  examine  said  report  and  stubs,  and  certify 
to  their  correctness  as  regards  names,  dates  and  amounts,  for  which  ex- 
amination and  certificate  he  shall  be  paid  by  the  collector  of  taxes  50 
cents  each  month,  which  amount  shall  be  allowed  to  the  collector  by  the 
commissioners  court. 

2.  The  clerk  shall  file  said  report  intended  for  the  commissioners 
court,  together  with  the  tax  receipt  stubs,  in  his  office  for  the  next  regular 
meeting  of  the  commissioners  court. 

3.  The  collector  of  taxes  shall  immediately  pay  over  to  the  county 
treasurer  all  taxes  collected  for  the  county  during  said  month,  after 
reserving  his  commissions  for  collecting  the  same,  and  take  receipts 
therefor,  and  file  with  the  county  clerk. 

4.  At  the  next  regular  meeting  of  the  commissioners  court  the  col- 
lector of  taxes  shall  appear  before  said  court  and  make  a  summarized 
statement,  showing  the  disposition  of  all  moneys,  both  of  the  State  and 
county,  collected  by  him  during  the  previous  three  months.  Said  state- 
ment must  show  that  all  taxes  due  the  State  have  been  promptly  re- 
mitted to  the  State  treasury  at  the  end  of  each  month,  and  all  taxes  due 
the  county  have  been  paid  over  promptly  to  the  county  treasurer,  and 
shall  file  proper  vouchers  and  receipts  showing  same. 

5.  The  commissioners  court  shall  examine  such  statem.ent  and  vouch- 
ers, together  with  the  itemized  report  and  tax  receipt  stubs  fded  each 
month,  and  shall  compare  the  same  with  the  tax  rolls  and  tax  receipt 
stubs.  If  found  correct  in  every  particular,  and  if  the  collector  of  taxes 
has  properly  accounted  for  all  taxes  collected,  as  provided  above,  the 
commissioners  court  shall  enter  an  order  approving  said  report,  and  the 
order  approving  same  shall  be  recorded  in  the  minutes,  as  other  proceed- 
ings of  said  court. 

6.  The  collector  of  taxes  shall  finally  adjust  and  settle  his  account 
with  the  commissioners  court  for  the  county  taxes  collected  at  the  same 
time  and  in  the  ^ame  manner  as  is  provided  in  the  foregoing  article  in 
his  settlement  with  the  State. 

1.  The  fact  that  the  rolls  were  niarktHl  "paid"  opposite  the  names  of  persons 
to  whom  receipts  were  issued  (when  they  had  not  paid)  did  not  put  the  com- 
missioners court  on  notice  that  more  money  had  been  collected  than  reported. 
The  withholding  by  the  tax  collector  from  his  reports  of  stubs  of  receipts  issued 
when  no  paynumt  had  been  made  was  such  concealment  as  suspended  the  run- 
ning of  the  statute  of  limitation.     Ward  vs.  Marion  Coimty,  63  S.  W.  Rep.,  155. 

2.  When  the  tax  collector  gave  receipts,  but  did  not  collect  the  money,  limi- 
tation ran  against  right  of  action  against  surety  on  his  bond  since  the  com- 
missioners court  would  have  discovered  the  wrong  had  they  compared  the  col- 
lector's report  with  the  tax  roll  and  receipt  stubs  as  they  are  required  by  law  to 
do.     Ward  vs.  Marion  County,  62  S.  W.  Rep.,  557. 


98  General  Tax  Laws  of  the  State  of  Texas. 

ART.  5169.  REPORT  NOT  TO  BE  APPROVED  UNLESS. 

(ACTS  OF  1893.) 

If  any  collector  of  taxes  shall  have  failed  at  the  end  of  each  month, 
or  within  three  days  thereof,  to  promptly  remit  to  the  State  Treasurer 
the  amount  due  by  him  to  the  State,  or  pay  over  to  the  count}''  treasurer 
the  amount  due  by  him  to  the  county,  the  commissioners  court,  at  the 
next  regular  meeting,  shall  ascertain  the  facts,  and  if  the  collector  of 
taxes  fails  or  refuses  to  pay  or  remit  the  same  and  file  proper  vouchers 
therefor,  as  provided  in  the  foregoing  article,  the  commissioners  court 
shall  not  approve  his  reports  and  accounts,  but  shall  ascertain  the 
amounts  "due  by  him,  both  to  the  State  and  county,  and  enter  an  order 
requiring  him  to  pay  the  same  to  the  proper  treasurers,  as  is  provided  in 
Articles  5210  and  5211  of  the  Revised  Statutes,  and  notify  such  col- 
lector, as  is  provided  for  in  Article  47G9a,  Section  3,  under  penalty  for 
failure  to  do  so,  in  Section  4  of  said  article. 

Whenever  the  collector  of  taxes  shall  fail  or  refuse  to  remit  to  the 
State  Treasurer  the  amounts  due  the  State,  when  requested,  the  Comp- 
troller shall  notify  him  under  Article  4769a,  Sections  3,  4,  5  and  7. 

[Note. — Article  4769a,  referred  to  in  the  Acts  of  1893,  is  the  Act  of  July  2, 
1879,  and  so  numbered  in  Sayles'  Texas  Civil  Statutes,  to  which  evidently  refer- 
ence was  had.  The  first  three  sections  are  Articles  .5210,  5211  and  .5212  of  this 
revision,  and  Sections  4,  5,  6  and  7  are  the  supplemental  sections  of  Article  104 
of  the  Penal  Code.]      (Codifiers  of  1895.) 

ART.  5170.  LIST  OF  DELINQUENTS  AND  INSOLVENTS  TO 

BE  MADE  OUT.  (lb.) 

The  collector  of  taxes  shall  make  out,  on  forms  to  be  furnished  for 
that  purpose  by  the  Comptroller  of  Public  Accounts,  between  April  1 
and  15  of  each  year,  lists  of  delinquent  or  insolvent  taxpayers,  the  cap- 
tion of  which  shall  be  the  "list  of  delinquent  or  insolvent  taxpayers." 
In  this  list  he  shall  give  the  name  of  the  person,  firm,  company,  or  cor- 
poration from  whom  the  taxes  are  due,  in  separate  columns,  and  he 
shall  post  one  copy  of  these  delinquent  or  insolvent  lists  at  the  court 
house  door  of  the  county,  and  one  list  at  the  court  house  door,  or  where 
court  is  usually  held,  in  eachj'ustice  precinct  in  his  county;  and  the 
collector  of  taxes,  upon  the  certificate  of  the  commissioners  court  that 
the  persons  appearing  on  the  insolvent  or  delinquent  lists  have  no  prop- 
erty out  of  which  to  make  the  taxes  assessed  against  them,  or  that  they 
have  moved  out  of  the  county,  and  that  no  property  can  be  found  in  the 
county  belonging  to  such  persons,  out  of  which  to  make  the  taxes  due, 
shall  be  entitled  to  a  credit  on  final  settlement  of  his  accounts  for  the 


General  Tax  Laws  of  the  State  of  Texas.  99 

amounts  due  by  the  persons,  firms,  companies,  or  corporations  certified 
to  by  the  commissioners  court,  as  above  provided  for. 

1.  No  tax  collector  shall  be  allowed  credit  for  lists  of  delinquent  or  insolvent 
taxpayers,  as  provided  in  this  article,  until  he  makes  oath  in  writing  that  he 
has  exhausted  all  resources  to  collect  said  delinquent  taxes  under  the  provisions 
of  Chapter  129,  Acts  of  the  Twenty-ninth  Legislature,  and  other  laws  therein 
referred  to.     Acts  of  1905,  page  317;   post  Chapter  4a. 

ART.   5171.     COLLECTOR   TO   EXDEAVOR   TO   COLLECT   DE- 
LINQUENT LIST.     (lb.) 

The  allowance  of  an  insolvent  list  to  the  collector,  in  accordance  with 
the  provisions  of  the  preceding  article,  shall  not  absolve  any  taxpayer  or 
property  thereon  from  the  payment  of  taxes,  but  it  shall  be  the  duty  of 
the  collector  to  use  all  necessary  diligence  to  collect  the  amounts  due 
on  the  insolvent  list  after  it  is  allowed,  and  report  and  pay  over  to  the 
proper  officers  all  amounts  collected  on  the  same. 

ART.  5172.     NON-RESIDENTS.     (ACTS  OF  1879.) 

Non-residents  of  counties,  owing  State  or  county  taxes,  are  hereby  au- 
thorized to  pay  the  same  to  the  Comptroller  of  Public  Accounts;  pro- 
vided, that  all  taxes  due  by  said  non-residents  shall  be  paid  at  the  Comp- 
troller's office  on  or  before  the  1st  day  of  January  next  after  the  assess- 
ment of  such  taxes;  provided  further,  that  the  collectors  of  taxes  shall 
be  entitled  to  the  commissions  on  all  moneys  paid  by  non-residents  to 
the  Comptroller  of  Public  Accounts,  due  their  counties  respectively. 

1.  Non-residents  can  pay  taxes  to  the  Comptroller,  and  a  levy  can  not  be 
made  before  the  expiration  of  the  time  within  which  the  Comptroller  can  send 
the  collector  a  list  of  the  persons  who  have  paid  their  taxes  to  him.  Allen  vs. 
Courtney,  58  S.  W.  Eep.,  200. 

ART.  5173.     FORCED  COLLECTIONS  TO  BEGIN  WHEN. 

(ACTS  OF  1887.) 

If  any  person  shall  fail  or  refuse  to  pay  the  taxes  imposed  upon  him 
or  his  property  by  law,  until  the  1st  day  of  January  next  succeeding 
the  return  of  the  assessment  roll  of  the  county  to  the  Comptroller,  the 
collector  of  taxes  shall,  by  virtue  of  his  tax  roll,  seize  and  levy  upon  and 
sell  so  much  personal  property  belonging  to  such  person  as  may  be  suffi- 
cient to  pay  his  taxes,  together  with  all  costs  accruing  thereon ;  provided, 
there  shall  be  no  levy  on  property  when  the  owner  thereof  has  the  right 
to  pay  at  the  Comptrollers  office,  until  a  list  of  the  persons  M'ho  have 
paid  their  taxes  at  said  office  has  been  furnished  the  collector  of  taxes 
by  the  Comptroller.     The  Comptroller  shall  forward  said  list  of  paid 


100  General  Tax  Laws  of  the  State  of  Texas. 

taxes  on  or  before  the  1st  day  of  February  of  each  year,  and  the  tax  col- 
lector shall,  immediately  on  receipt  of  said  list  from  the  Comptroller, 
levy  on  and  sell  the  property  of  such  non-residents  as  have  not  paid 
their  taxes,  in  accordance  with  the  law  regulating  the  sale  of  property  for 
taxes. 

[XOTE.— Under  Section  10,  Chapter  103,  Acts  of  the  Twenty-fifth  Legislature, 
post  Article  5232j,  forced  collections  are  not  to  begin  until  the  31st  day  of 
January  next  succeeding  the  return  of  the  assessment  rolls  of  the  county  to  the 
Comptroller.] 

1.  Non-residents  can  pay  their  taxes  to  Comptroller,  and  a  le\y  can  not  be 
made  before  the  expiration  of  the  time  within  which  the  Comptroller  can  send 
the  collector  a  list  of  the  persons  who  have  paid  their  taxes  to  him.  Allen  vs. 
Courtney,  58  S.  W.  Rep.,  200. 

2.  Personal  property  in  the  hands  of  an  assigiiee  for  creditors  is  subject  to 
seizure  and  sale  for  taxes  due  en  realty.  Wynne  vs.  Hardware  Co.,  07  Texas, 
40;   IS.  W.  Rep.,  568. 

3.  A  tax  collector  and  his  deputy  collecting  taxes  by  le\^-  and  sale  in  a  dis- 
trict in  which  they  have  no  authority  to  act,  are  liable  in  actual  damages  as 
trespassers.     Wright  vs.  Jones,  38  S.  W.  Rep.,  249. 

4.  Tax  collector  not  authorized  to  levy  on  and  sell  personal  property  for 
taxes  due  on  an  assessment  of  land  in  name  of  •"unknown  owner."  Opinion  of 
Attorney  General. 

5.  lo  constitute  levy  on  personal  property  for  taxes,  the  property  must  be 
reduced  to  actual  possession  by  the  collector;  and  when  the  delinquent  volun- 
teers payment  before  such  reduction  to  possession,  the  collector  is  only  entitled 
to  costs  accrued  up  to  date  of  payment.     Opinion  of  Attorney  General. 

ART.  5174.  PEESONAL  PROPERTY  MAY  BE  POINTED 

OUT.  (lb.) 

If  any  person  shall  point  out  to  the  collector  of  taxes  sufficient  per- 
sonal property  belonging  to  him  to  pay  all  taxes  assessed  against  him 
before  the  1st  day  of  January  of  any  year,  the  collector  shall  immediately 
levy  upon  and  sell  such  property  so  pointed  out,  in  accordance  with  the 
laws  regulating  tax  sales  of  a  similar  class  of  property. 

ART.  5175.     WHEX  PROPERTY  ABOUT  TO  BE  REMOVED 

FROM  COUNTY.     (lb.) 

If  it  comes  to  the  knowledge  of  the  collector  that  any  personal  prop- 
erty assessed  for  taxes  on  the  rolls  is  about  to  be  removed  from  the 
county,  and  tlie  owner  of  such  property  has  not  other  property  in  the 
county  sufficient  to  satisfy  all  assessments  against  him,  the  collector  shall 
imn)ediately  levy  upon  a  sufficiency  of  such  property  to  satisfy  such 
taxes  and  all  costs,  and  the  same  sell  in  accordance  with  the  law  regulat- 
ing sales  of  personal  property  for  taxes,  unless  the  owner  of  such  prop- 
erty shall  give  bond,  with  sufficient  security,  payable  to  and  to  be  ap- 
proved by  the  collector,  and  conditioned  for  the  payment  of  the  taxes 
due  on  such  property,  on  or  before  the  1st  day  of  January  next  succeed- 
ing. 


General  Tax  Laws  of  the  State  of  Texas.  lOl 

ART.    5175a.     TAX   LIEN    SUPERIOK   TO    ASSIGNMENT,   AT- 
TACHMENT, INHERITANCE  OR  DEVISE,  EXCEPT. 

(ACTS  OF  1895.) 

In  all  cases  where  a  taxpayer  makes  an  assi^ment  of  his  property  for 
the  payment  of  his  debts,  or  where  his  property  is  levied  upon  by 
creditors,  by  writs  of  attachment  or  otherwise,  or  where  the  estate  of  a 
decedent  is  or  becomes  insolvent,  and  the  taxes  assessed  against  such 
person  or  party,  or  against  any  of  his  estate,  remains  unpaid  in  part  or 
in  whole,  the  amount  of  such  unpaid  taxes  shall  be  a  first  lien  upon  all 
such  property;  provided,  that  when  taxes  are  due  by  an  estate  of  a 
decea.sed  person,  the  lien  herein  provided  for  shall  be  subject  to  the  al- 
lowances to  widows  and  minors,  funeral  expenses,  and  expenses  of  last 
sickness;  and  such  unpaid  taxes  shall  be  paid  by  the  assignee,  when  said 
property  has  been  assigned,  by  the  sheriff  out  of  the  proceeds  of  sale  in 
case  such  property  has  been  seized  under  attachment  or  other  writ,  and 
by  the  administrator  or  other  legal  representative  of  decedents,  and  if 
said  taxes  shall  not  be  paid,  all  said  property  may  be  levied  on  by  the 
tax  collector  and  sold  for  such  taxes  in  whomsoevers  hands  it  may  be 
found. 

1.  This  article  does  not  amount  to  exemption,  for  it  does  not  undertake  to 
repeal  any  other  legislation  on  the  subject.  Its  purpose  is  to  aid  in  the  collec- 
tion of  taxes,  and  is  not  for  the  benefit  of  individuals.  State  vs.  Jordan,  60  S. 
W.  Rep.,  1009. 

2.  This  article  has  no  bearing  on  the  question  as  to  the  superiority  of  the 
landlord's  lien,  under  Article  3237,  over  the  claim  of  the  children  of  a  deceased 
tenant  for  an  allowance  in  lieu  of  exemptions,  nnder  Article  2047.  Champion 
vs.  Shumate,  40  S.  W.  Rep.,  394. 

3.  This  article  does  not  apply  to  a  tax  in  favor  of  a  municipal  corporation 
incorporated  under  the  general  laws  of  this  State.  It  creates  a  lien  upon  per- 
sonal property  when  the  conditions  named  in  it  exist.  Such  lien  does  not  exist 
independent  of  this  article.     Bank  a-s.  City  of  Ennis,  50  S.  W.  Rep.,  632. 

4.  The  court  has  authority  to  order  taxes  paid  out  of  the  proceeds  of  prop- 
erty sold  imder  the  foreclosure  of  a  mechanic's  lien.  Kahler  vs.  Bctterton.  51 
S.  *W.  Rep.,  289. 

ART.  5170.     ALL    PROPERTY    LIABLE    FOR   TAXES.      (ACTS 

OF  1879.) 

All  real  and  personal  property  held  or  owned  by  any  person  in  this 
State  shall  be  liable  for  all  State  and  county  taxes  due  by  the  owner 
thereof,  including  taxes  on  real  estate,  personal  property  and  poll  tax; 
and  the  collector  of  taxes  shall  levy  on  any  personal  or  real  property  to 
be  found  in  his  county  to  satisfy  all  delinquent  taxes,  any  law  to  the 
contrary  notwithstanding. 

1.  The  tax  collector  mav  seize  and  sell  jjroperty  exempt  from  taxation.  Ring 
vs.  Williams,  35  S.  W.  Rep.,  733. 


102  General  Tax  Laws  of  the  State  of  Texas. 

2.  A  tax  collector  who  collects  taxes  upon  property  exempt  from  taxation  is 
protected  when  the  tax  roll  is  legal  in  form  and  received  from  the  proper  au- 
thorities.    Land  &  Cattle  Co.  vs.  Board,  80  Texas,  489;    16  S.  W.  Rep.,  312. 

3.  A  sale  of  mortgaged  property  by  the  tax  collector  for  taxes,  where  the 
mortgage  is  registered  according  to  law  and  unsatisfied,  must  be  made  subject 
to  the  mortgage  lien.  Such  mortgage  given  for  the  purpose  of  hindering  or 
delaying  the  collection  of  taxes  would  be  void.     Opinion  of  Attorney  General. 

4.  Where  a  delinquent  assessment  embraces  personal  property,  real  estate 
and  poll  tax,  the  redemption  of  any  particular  piece  or  parcel  of  such  real 
estate,  where  it  has  changed  hands,  is  permissible  upon  the  payment  only  of  the 
taxes  assessed  against  it.     Opinion  of  Attorney  General. 

5.  Suit  can  be  maintained  for  the  collection  of  delinquent  taxes  due  on  per- 
sonal property.  Henrietta  vs.  Eustis,  87  Texas,  14;  26  S.  W.  Rep.,  619;  San 
Antonio  vs.  Berry,  92  Texas,  319;   48  S.  W.  Rep.,  496. 

ART.   5177.     SALE   OF   PEOPERTY,   HOW  MADE.      (ACTS    OF 

1876.) 

In  making  sales  of  personal  property  for  taxes,  the  collector  shall  give 
notice  of  the  time  and  place  of  sale,  together  with  a  brief  description 
of  the  property  levied  on  and  to  be  sold,  for  at  least  ten  days  previous 
to  the  day  of  sale,  by  advertisements  in  writing  to  be  placed  at  the  court 
house  door,  and  at  two  other  public  places  in  the  county;  and  such  sale 
shall  take  place  at  the  court  house  door  of  the  county  in  which  the 
assessment  is  made,  by  public  auction. 

ART.  5178.     IF  PROPERTY  IS  INSUFFICIENT.     (lb.) 

If  personal  property  levied  upon  prove  insufficient  to  satisfy  the  taxes 
and  penalties  due  and  costs  accrued  thereon,  the  collector  shall  levy 
upon  and  sell  so  much  other  personal  taxable  property  belonging  to  the 
person  as  will  be  sufficient  to  satisfy  such  taxes,  penalties  and  costs  in 
the  same  manner  as  an  original  levy  and  sale;  and  in  all  cases  of  sales 
for  taxes,  if  there  be  an  excess  remaining  in  the  hands  of  the  collector, 
after  satisfying  all  taxes,  penalties  and  costs,  the  same  shall  be  paid 
over  to  the  original  owner  by  the  collector,  or  deposited  in  the  hands 
of  the  county  treasurer  subject  to  the  order  of  such  owner. 

ART.  5179.     SALES  OF  PROPERTY,  WHEN  MADE.      (lb.) 

If  the  delinquent  is  not  possessed  of  a  sufficiency  of  personal  property 
in  the  county,  subject  to  seizure  and  sale,  to  satisfy  all  taxes  due  by  him, 
the  collector  of  taxes  shall  seize  so  much  of  the  real  estate  of  such  delin- 
quent, situated  in  the  county,  as  will  be  sufficient  to  satisfy  such  taxes 
and  all  costs,  and  the  same  sell  in  accordance  with  the  provisions  of  the 
succeeding  article. 


General  Tax  Laws  of  the  State  of  Texas.  103 

AKT.    5180.     ADVERTISEMENTS    OF    REAL   PROPERTY    FOR 
SALE,  ETC.     (ACTS  OF  1881.) 

In  making  sales  of  real  property  for  taxes  the  collector  shall  adver- 
tise the  same  for  sale  in  some  newspaper  published  in  the  county  where 
the  land  is  to  be  sold,  for  three  successive  weeks,  if  there  be  one,  and 
the  publisher  of  such  newspaper  shall  receive  as  compensation  not  ex- 
ceeding 25  cents  for  each  tract  or  parcel  of  land  so  advertised,  to  be 
taxed  as  other  costs  of  sale  against  such  land;  provided,  the  cost  of  ad- 
vertising in  a  newspaper  shall  be  deducted  from  the  fees  allowed  the 
collector  for  advertising;  and  provided,  that  the  Comptroller  shall  allow 
the  collector  25  cents  per  tract  for  each  tract  of  land  bid  off  by  the 
State;  and  if  there  be  no  newspaper  published  in  the  county,  or  there 
being  a  newspaper  published  in  the  county,  and  the  publisher  thereof 
refuses  to  publish  the  advertisement  at  the  price  herein  fixed,  then  ad- 
vertisement shall  be  made  by  posting  the  same  for  thirty  days  previous 
to  the  day  of  sale,  at  the  court  house  door  and  three  other  public  places 
in  the  county  where  the  land  or  lots  are  situated,  giving  in  said  adver- 
tisement such  description  as  is  given  to  the  same  on  the  tax  rolls  in  his 
hands,  stating  the  name  of  the  owner,  if  known,  and  if  unknown  say 
"unknown,"  together  with  time,  place  and  terms  of  sale,  said  sale  to  be 
for  cash,  to  the  highest  bidder,  at  public  outcr}^  at  the  court  house  door, 
and  between  legal  hours,  on  the  first  Tuesday  of  the  month. 

ART.  5181.     LIST  TO  BE  POSTED.     (ACTS  OF  1879.) 

Prior  to  the  sale  of  any  real  property  for  taxes  in  any  county  in  this 
State  the  collector  of  taxes  shall  advertise  the  same  by  posting  a  list 
of  the  names  of  the  delinquents  for  thirty  days  as  follows:  One  copy 
at  the  court  house  door  of  the  county,  and  a  copy  at  two  other  public 
places  in  the  county  where  the  lands  or  lots  are  situated. 

ART.  5182.     MAY  BE   CONTIXUED  FROM  DAY  TO  DAY. 

(ACTS  OF  1876.) 

As  far  as  may  be  practicable  all  the  lands  and  town  lots  levied  upon 
for  taxes  shall  be  advertised  in  one  notice  and  be  sold  on  the  same  day; 
and  such  sales  may  be  continued  from  day  to  day  until  concluded,  but 
at  the  close  of  each  day's  sale  the  collector  of  taxes  shall  make  proclama- 
tion of  such  continuance  on  the  following  day.  No  sale  shall  be  consid- 
ered complete  until  the  payment  of  the  purchase  money,  and  if  the 
same  is  not  paid  before  the  completion  of  the  tax  sales,  the  collector 


104  General  Tax  Laws  of  the  State  of  TeXxIs. 

shall  resell  the  property,  and  continue  such  sale  until  the  same  is  com- 
plete. 

ART.  5183.     HOMESTEADS  LIABLE  ONLY  FOE  THEIE  OWN 

TAXES.     (lb.) 

No  real  estate  set  apart,  used  or  designated  as  a  homestead  shall  be 
sold  for  taxes  other  than  the  taxes  due  on  such  homestead. 

1.  The  homestead  is  not  protected  by  the  Constitution  from  forced  sale  for 
lawful  taxes  that  may  be  due  on  it.     Lufkin  vs.  Galveston,  58  Texas,  545. 

2.  Homesteads  are  exempt  from  forced  sale  for  taxes,  except  such  as  are 
assessed  against  them.     Wright  vs.  Straub,  G4  Texas,  64. 

3.  In  a  foreclosure  suit  for  taxes  on  a  homestead  the  wife  is  not  a  necessary 
party.  The  owner  has  two  years  after  sale  to  redeem.  Berry  vs.  City  of  San 
Antonio,  46  S.  W.  Rep.,  273. 

4.  Under  the  Constitvition,  a  tax  lien  exists  on  a  homestead  for  the  taxes 
thereon,  with  interest,  and  the  cost  of  assessment  and  collection,  including  costs 
of  suit,  but  not  for  the  penalty  provided  by  the  Act  of  1897,  nor  for  interest, 
costs  and  penaltv  due  on  taxes  on  other  property.  City  of  Marlin  vs.  Green,  78 
S.  W.  Rep.,  704. 

ART.  5184.     SALES  OP  LAND,  HOW  MADE.     (lb.) 

The  collector  of  taxes,  in  making  sales  for  taxes  due  upon  real  estate, 
shall  sell  at  auction,  at  the  time  and  place  appointed,  so  much  of  said 
real  estate  as  may  be  necessary  to  pay  the  taxes  and  penalties  due  and 
all  costs  accruing  thereon,  and  shall  offer  said  real  estate  to  the  bidder 
who  will  pay  the  taxes  and  penalties  due,  and  costs  of  sale  and  execu- 
tion of  deed,  for  the  least  amount  of  said  real  estate,  who  shall  be 
deemed  the  highest  bidder.  Should  a  less  amount  of  said  real  estate 
than  the  whole  tract  or  parcel  of  said  real  estate  levied  upon  be  sold 
for  the  taxes  and  penalties  due  and  all  costs  of  sale  and  execution  and 
deed,  the  collector  shall,  in  making  his  deed  to  the  purchaser,  begin  at 
some  corner  of  said  tract  or  parcel  of  land  or  town  lot  and  designate 
the  same  in  a  square  as  near  as  practicable. 

1.  This  article  does  not  apply  to  sales  by  the  sheriff  under  foreclosure  as 
provided  bv  Chapter  5a,  Revised  Statutes.  Masterson  vs.  State,  42  S.  W.  Rep., 
1003. 

ART.   5185.     THE  TAX   DEED  AND   ITS   REQUISITES.      (lb.) 

The  collector  of  taxes  shall  execute  and  deliver  to  the  purchaser,  upon 
the  payment  of  the  amount  for  which  the  estate  was  sold,  and  costs  and 
penalties,  a  deed  for  the  real  estate  sold,  which  deed  shall  vest  a  good 
and  perfect  title  to  said  land  in  the  ]")urchaser,  if  not  redeemed  in  two 
years,  as  hereinafter  provided ;  which  deed  shall  state  the  cause  of  sale, 
the  amount  sold,  the  price  for  which  the  real  estate  was  sold,  the  name 


General  Tax  Laws  of  the  State  of  Texas.  105 

of  the  person,  firm,  company  or  corporation  on  whom  the  demand  for 
the  taxes  was  made;  provided,  the  name  is  known,  and  if  unknown  say 
"unknown,"  the  same  description  of  the  land  as  is  given  in  the  tax  rolls, 
and  such  other  description  as  may  he  practicable  for  better  identifica- 
tion; and  when  real  estate  has  been  sold  he  shall  convey,  subject  to  the 
right  of  redemption  provided  for  in  Article  5187,  all  the  right  and  in- 
terest which  the  former  owner  had  therein  at  the  time  when  the  assess- 
ment was  made. 

ART.  518G.     SALES  TO  BE  REPORTED  TO   COMMISSIONERS 

COURT.     (lb.) 

When  the  collector  of  taxes  shall  have  made  sale  of  any  real  estate 
under  this  chapter,  it  shall  be  his  duty  to  make  immediate  return  of 
said  sale  to  the  commissioners  court,  stating  in  said  return  the  land 
sold,  tlie  name  of  the  owner,  if  known,  and  if  unknown,  state  the  fact, 
the  time  of  the  sale,  the  amount  for  which  said  sale  was  made,  together 
with  the  name  of  the  purchaser,  which  return  shall  be  entered  of  record 
on  the  minute  books  of  said  court. 

ART.  5187.     REDEMPTIOX  OF  LAND  SOLD  FOR  TAXES.     (lb.) 

The  owner  of  real  estate  sold  for  the  paj'ment  of  taxes,  or  his  heirs 
or  assigns  or  legal  representatives  may,  within  two  years  from  the  date 
of  sale,  redeem  the  estate  sold  by  paying  or  tendering  to  the  purchaser, 
his  heirs  or  legal  representative,  double  tlie  amount  of  money  paid  for 
the  land. 

1.  A  tender  to  the  purohaser  at  tax  sale  of  the  proper  amount  within  the 
time  prescribed  by  law  works  ipso  facto  an  immediate  redemption  of  the  land. 
Burns  vs.  Ledbetter,  54  TexaSj  374. 

ART.  5187a.     SAME.     (ACTS  OF  1905.) 

That  the  owner  or  any  one  having  an  interest  in  land  or  lots  hereto- 
fore sold  to  the  State  or  any  city  or  town,  or  which  may  hereafter  be 
sold  to  the  State  or  to  any  city  or  town  for  taxes  under  decree  of  court, 
as  provided  in  Acts  of  1895,  Chapter  42,  and  1897,  Chapter  103,  shall 
have  the  right  within  two  years  from  the  date  of  such  sale  to  redeem  the 
same  upon  payment  of  double  the  amount  of  taxes  for  which  sale  was 
made,  together  with  all  costs,  penalty  and  interest  now  required  by  law; 
provided,  that  where  lands  or  lots  have  heretofore  been  sold  to  the  State 
or  to  any  city  or  town  for  taxes  under  order  of  court,  the  owner  of  such 
land  or  lots  shall  have  the  right  to  redeem  the  same  within  two  years 


106  General  Tax  Laws  of  the  State  of  Texas. 

after  the  passage  of  this  act;  provided,  that  at  any  time  within  twelve 
months  from  the  date  of  such  sale  redemption  may  be  made  upon  pay- 
ment of  the  amount  of  taxes,  penalty  and  interest  for  which  judgment 
has  been  entered,  with  10  per  cent  interest  thereon  from  date  of  judg- 
ment, and  all  costs  adjudged  against  the  land. 

Approved  April  17,  1905. 

Takes  effect  90  days  after  adjournment. 

AET.  5188.     KEDEMPTION  FROM  PEIVATE  PURCHASER. 

(ACTS  OF  1879.) 

Any  person  having  the  right  to  redeem  any  land  sold  at  tax  sale  may 
do  so  by  payment,  within  the  time  prescribed  by  law,  to  the  collector 
of  taxes  of  the  county  in  which  the  said  land  was  sold,  of  the  amount 
which  the  law  requires  to  be  paid;  provided,  that  the  owner  of  said 
land,  or  his  agent,  shall  first  have  made  affidavit  before  some  officer 
authorized  by  law  to  administer  oaths,  that  he  has  made  diligent  search 
in  the  county  where  said  land  is  situated  for  the  purchaser  thereof  at 
the  tax  sale,  and  has  failed  to  find  him;  or  that  the  purchaser  at  such 
tax  sale  is  not  a  resident  of  the  county  in  which  the  land  is  situated, 
or  that  he  and  the  purchaser  can  not  agree  on  the  amount  of  redemption 
money.  In  such  cases  only  shall  the  owner  or  agent  be  authorized  to 
redeem  the  same  by  the  payment  to  the  collector  of  taxes. 

ART.  5189.     RECEIPT  OF  COLLECTOR  NOTICE,  WHEN.     (lb.) 

It  shall  be  the  duty  of  any  collector  of  taxes,  to  whom  payment  is 
made  under  the  provisions  of  this  chapter,  to  give  a  receipt  therefor, 
signed  by  him  officially,  in  the  presence  of  two  witnesses,  which  said  re- 
ceipt, when  duly  recorded,  shall  be  notice  to  all  persons  that  the  land 
therein  described  has  been  redeemed;  and  the  collector  of  taxes  shall, 
on  demand,  pay  over  to  the  purchaser  at  said  tax  sale  the  money  thus 
received  by  him. 

ART.  5190.     RELIEF  WHEN.     (ACTS  OF  1881.) 

Any  person  whose  land  has  been  rendered  for  taxation,  whether  the 
same  was  rendered  in  the  name  of  the  original  grantee  or  not,  and  has 
also  been  placed  upon  the  unrendered  rolls  for  the  same  year,  shall  be 
entitled  to  relief  upon  complying  with  the  requirements  hereinafter  in- 
dicated. 


General  Tax  Laws  of  the  State  of  Texas.  107 

ART.  5191.     SAME.     (lb.) 

If  any  sucli  lands  shall  have  been  sold  for  the  taxes  charged  upon  the 
unrendered  rolls,  and  bought  by  the  State,  the  owner  thereof,  his  agent 
or  attorney,  shall  present  to  the  tax  collector  of  the  county  in  which 
the  land  is  situated  a  sworn  statement  to  the  effect  that  the  same  land 
has  been  rendered  for  taxation,  and  placed  upon  the  regular  assessment 
rolls  for  the  year  mentioned.  Said  affidavit  shall  contain  an  accurate 
description  of  the  land,  and  be  accompanied  with  the  certificate  of  the 
assessor  that  the  same  is  true  and  correct;  and  the  tax  collector  shall 
thereupon  present  such  person  with  a  written  statement,  officially  signed, 
that  said  tax  has  been  canceled,  and  make  a  note  of  the  same  upon  the 
unrendered  rolls;  provided,  the  provisions  of  this  article  shall  apply  to 
such  lands  at  any  time  after  the  collector  shall  receive  the  rolls  until 
the  same  shall  have  gone  into  the  hands  of  a  private  purchaser;  and  if 
the  owner  shall  have  paid  the  taxes  charged  upon  the  unrendered  rolls 
at  any  time  previous  he  shall  be  entitled  to  the  warrant  of  the  Comp- 
troller for  the  amount  so  paid,  in  the  same  manner  as  is  provided  in 
Article  5192  of  this  chapter,  in  cases  of  redemption  from  individual  pur- 
chasers; provided  further,  that  the  tax  collector  shall  make  no  charge 
whatever  for  the  duties  herein  mentioned. 

ART.  5193.     CERTIFICATE  OF  REDEMPTION  FROM  COL- 
LECTOR,    (lb.) 

When  the  owner  of  such  lands  shall  have  redeemed  the  same  from  a 
private  purchaser  it  shall  be  the  duty  of  the  tax  collector  to  furnish  him 
a  certificate  to  that  effect;  and  upon  presentment  of  said  certificate  to 
the  Comptroller,  the  Comptroller  shall  issue  to  him  a  warrant  upon  the 
treasury  of  the  State  for  the  amount  of  such  tax.  This  warrant  shall 
be  receivable  for  all  taxes  to  the  State.  For  issuing  the  certificate  pro- 
vided for  in  this  article  the  tax  collector  shall  be  allowed  the  sum  of  50 
cents,  to  be  paid  by  the  applicant. 

ART.  5193.     LANDS  TO  BE  BID  IN  FOR  STATE,  WHEN. 

(ACTS  OF  1879.) 

Should  the  collector  of  taxes  fail  to  make  sale  of  any  real  estate  for 
want  of  a  purchaser,  he  shall  bid  the  same  off  for  the  State  for  the  taxes 
and  penalties  due  and  all  costs  accruing  thereon,  and  execute  a  deed  to 
the  State;  and  one  deed  shall  include  all  tracts  of  land  bid  off  to  the 
State  at  such  tax  sale,  and  make  due  return  thereof,  under  such  forms 
and  directions  as  the  Comptroller  may  furnish  and  direct;  and  after 


108  General  Tax  Laws  of  the  State  of  Texas. 

sale  and  purchase  by  the  State  of  any  real  estate  it  shall  not  be  lawful 
for  said  collector  to  levy  upon  or  advertise  or  sell  the  same  for  any 
remaining  or  accrued  taxes  due  thereon  until  the  same  shall  have  been 
redeemed  by  the  owner  or  is  sold  by  the  State.  Said  collector  shall,  on 
final  settlement  of  his  accounts  with  the  commissioners  court  and  the 
Comptroller  of  Public  Accounts,  be  entitled  to  a  credit  for  the  amount 
of  taxes  due  the  State  and  county,  respectively,  for  which  the  land  and 
lots  were  bid  off  to  the  State. 

AET.  5194.     MAY  EEDEEM,  HOW.     (lb.) 

The  owner,  or  his  agent,  of  any  lands  that  may  have  been  conveyed 
to  the  State  under  the  provisions  of  the  foregoing  article,  desiring  to 
redeem  the  same,  may  do  so  by  depositing  with  the  collector  of  the 
county  in  which  the  lands  were  sold  double  the  amount  of  the  purchase 
money  and  all  accrued  taxes  thereon,  within  two  years  from  the  date  of 
the  deed  to  the  State,  and  it  shall  be  the  duty  of  such  collector  to  execute 
a  receipt  to  such  owner,  or  agents,  giving  therein  the  amount  of  money 
received,  and  a  description  of  the  land  so  as  to  identify  the  same,  and 
sign  and  seal  the  same  officially,  and  upon  presentation  of  such  receipt 
to  the  Comptroller  of  Public  Accounts,  he  shall  execute  to  the  owner 
a  relinquishment  under  his  signature  and  seal  of  office,  which  may  be 
admitted  to  record  in  like  manner  with  other  conveyances  of  land. 

AET.  5195.     IF  XOT  EEDEEMED.     (lb.) 

In  case  said  land  shall  not  have  been  redeemed  as  provided  in  Article 
5194,  then  the  same  may  be  sold  as  provided  by  Article  5193. 

AET.  5196.     MAY  EEDEEM  BY  PAYING   COSTS,  ETC.     (lb.) 

The  owner  of  real  estate  which  has  been  bought  in  by  the  State  for 
taxes,  his  heirs  or  assigns  may  redeem  the  same  at  any  time  prior  to 
the  sale  thereof,  by  the  payment  to  the  collector  of  the  county  in  which 
such  real  estate  is  situated,  or  to  the  Comptroller  if  in  an  unorganized 
county,  of  the  amount  designated  by  the  Comptroller  as  due  thereon 
with  costs  of  advertisement;  and  provided  further,  that  if  it  shall  at  any 
time  appear  to  the  satisfaction  of  the  Comptroller  that  any  land  has 
been  sold  to  the  State  for  taxes  which  have  been  paid,  or  that  the  sale 
has  not  been  made  in  accordance  with  the  law  authorizing  the  sale  of 
land  for  taxes,  he  shall,  upon  the  payment  of  the  amount  that  may  be 
due  thereon,  cancel  such  sale,  and  in  nil  cases  he  shall  deliver  to  the 
owner  of  the  land,  or  his  agent,  a  certificate  under  seal  of  his  depart- 


General  Tax  Laws  of  the  State  of  Texas.  109 

ment,  setting  forth  the  fact  that  such  land  has  been  redeemed  or  that 
such  sale  has  been  cancelled,  which  certificate  shall  release  the  interest 
of  the  State,  and  the  same  may  be  recorded  in  the  proper  county  as  other 
conveyances  of  real  estate  are  recorded. 

ART.  5197.     COMMISSIONERS  COURT  TO  SIT  AS  A  BOARD  OF 
INQUIRY,  WHEN.     (ACTS  OF  1889.) 

The  commissioners  courts  of  the  several  counties  in  this  State  shall, 
at  the  regular  terms  of  said  courts,  sit  as  a  court  of  inquiry  in  cases 
where  land  has  been  erroneously  rendered  for  taxes ;  and  any  land  owner 
whose  land  has  been  or  may  be  sold  to  the  State  for  taxes  may  appear 
before  said  court  in  person  or  by  proxy  and  show  to  the  satisfaction  of 
a  majority  of  said  court  that  the  taxes  for  which  his  or  her  lands  have 
been  sold  have  been  paid,  although  the  same  was  rendered  in  an  incor- 
rect abstract  number  or  survey  or  original  grantee;  thereupon  said  com- 
missioners court  shall  issue  to  the  said  land  owner  a  certificate  setting 
forth  fully  said  facts,  which  certificate  shall  be  signed  officially  by  the 
county  judge  of  said  county;  and  upon  the  presentation  of  said  certificate 
to  the  Comptroller  of  Public  Accounts  he  shall  execute  and  deliver  to 
said  land  owner  a  valid  deed  relinquishing  all  the  right,  title  and  in- 
terest the  State  may  have  acquired  in  and  to  said  land  by  reason  of  such 
tax  sale. 

ART.  5198.     TAX  SALES  OF  TOWNS  AND  CITIES.     (ACTS  OF 

1876.) 

The  provisions  of  this  chapter  in  reference  to  the  seizure  and  sale  of 
real  and  personal  property  for  taxes,  penalties  and  costs  due  thereon, 
shall  apply  as  well  to  collectors  of  taxes  for  towns  and  cities  as  for  col- 
lectors of  taxes  for  counties,  and  they  shall  be  governed  in  selling  real 
and  personal  property  l^y  the  same  rules  and  regulations  in  all  respects 
as  to  time,  place,  manner  and  terms  and  making  deeds  as  are  provided 
for  collectors  of  taxes  for  counties. 

ART.    5198a.     REDEMPTION   OF   LAND    SOLD   FOR    CITY   OR 
TOWN  TAXES.     (ACTS  OF  1899.) 

That  all  lands  sold  under  and  by  virtue  of  decree  and  judgment  of 
court  for  taxes  due  any  incorporated  city  or  town  within  this  State  may 
be  redeemed  by  the  owner  or  owners  thereof  within  two  years  from  the 
date  of  deed  upon  the  payment  to  the  purchaser,  or  his  assigns,  of  double 
the  amount  so  paid,  including  costs  of  court;  provided,  that  purchaser 


110  General  Tax  Laws  of  the  State  of  Texas. 

at  such  foreclosure  sale,  and  his  assigns,  shall  not  be  entitled  to  the 
possession  of  the  property  sold  for  taxes  until  the  expiration  of  two  years 
from  the  date  of  deed. 

1.  The  purchaser  at  foreclosure  of  tax  lien  sale  is  not  entitled  to  possession 
until  expiration  of  two  years  from  date  of  deed.  City  of  Marlin  vs.  Green,  79 
S.  W.  Rep.,  40. 

[Note.— Articles  5199  (4761),  5200  (4762),  5201  (4763),  520.3  (4764),  5204 
(4765)  and  5205   (4766)   \yere  repealed  by  the  Act  of  1893.]      (Codifiers  of  1895.) 

ART.    5202.     COLLECTOR  TO   FILE   COMPLAINT,  WHEN. 

(ACTS  OF  1887.) 

It  shall  be  the  duty  of  the  tax  collector  to  make  an  affidavit  before  any 
justice  of  the  peace  against  any  person,  firm  or  association  of  persons 
engaged  in  or  pursuing  any  occupation  on  which,  under  the  laws  of  this 
State,  a  tax  is  imposed,  who  fails  or  refuses  to  pay  the  same. 

ART.  5206.     COMPENSATION.     (ACTS  OF  1897.) 

There  shall  be  paid  for  the  collection  of  taxes,  as  compensation  for  the 
services  of  the  collector,  beginning  with  the  1st  daj'-  of  September  of  each 
year,  5  per  cent  on  the  first  $10,000  collected  for  the  State,  and  4  per 
cent  on  the  next  $10,000  collected  for  the  State,  and  1  per  cent  on  all 
collected  over  that  sum ;  for  collecting  the  count}'  taxes,  5  per  cent  on 
the  first  $5000  of  such  taxes  collected,  and  4  per  cent  on  the  next  $5000 
collected,  and  1^  per  cent  on  all  such  taxes  collected  over  that  sum,  and 
in  counties  owing  subsidies  to  railroads,  the  collectors  shall  receive  only 
1  per  cent  for  collecting  such  railroad  tax;  and  in  cases  where  property 
is  levied  upon  and  sold  for  taxes,  he  shall  receive  the  same  compensa- 
tion as  allowed  by  law  to  sheriffs  or  constables  upon  making  a  levy  and 
sale  in  similar  cases,  but  in  no  case  to  include  commissions  on  such 
sales. 

1.  County  tax  collectors  are  entitled  to  the  same  compensation  for  selling 
property  for  taxes  as  sheriffs  get  for  execution  sales.  Eustis  vs.  Henrietta,  91 
Texas,  325;   43  S.  W.  Rep.,  259. 

2.  Tax  collectors  are  entitled  to  15  cents  for  issuing  each  poll  tax  receipt 
and  certificate  of  exemption,  retrardless  of  the  vote  cast  at  the  last  preceding 
Presidential  election.     Opinion  of  Attorrey  General. 

3.  Under  Section  144  of  the  election  law  passed  by  the  Twenty-ninth  Legis- 
lature, the  fees  of  tax  collectors  for  issuing  poll  tax  receipts  and  certificates  of 
exemption  are  payable,  six-sevenths  by  the  State  and  one-seventh  by  the 
county.     Ruling  of  Comptroller. 

ART.  5207.     FOR  OCCUPATION  TAX.     (lb.) 
And  on  all  occupation  and  license  taxes  collected,  5  per  cent. 


i 


General  Tax  Laws  or  the  State  of  Texas.  Ill 

ART.    5208.     COMPENSATION    FOR   ONE   LEVY   ONLiT,   ETC. 

In  making  levies  upon  different  tracts  of  land  belonging  to  the  same 
individual,  corporation  or  company,  the  collector  shall  be  entitled  to 
charge  for  onl}'  one  levy;  and  in  all  cases  of  advertisement  of  lands  for 
tax  sales  he  shall  be  entitled  to  charge  for  any  one  tract  the  exact  pro- 
portion of  the  amount  paid  for  the  whole  advertisement  which  said 
tract  bears  to  all  other  tracts  advertised,  and  no  more.  And  for  any 
greater  charge  under  this  article  the  collector  shall  be  deemed  guilty  of 
extortion  and  be  j)unished  as  provided  in  the  Penal  Code. 

1.  A  county  or  city  collector  can  charge  for  only  one  levy,  no  matter  how 
many  pieces  of  property  belonging  to  the  same  man  are  included  in  the  levy. 
Eustis  vs.  Henrietta,  91  Texas,  325;   43  S.  W.  Rep.,  259. 

ART.   5209.     TAXES   UPON  LANDS   OF   NON-RESIDENTS   IN 

UNORGANIZED  COUNTIES. 

The  taxes  upon  lands  lying  in  and  owned  by  non-residents  of  un- 
organized counties,  and  upon  lands  situated  in  the  territory  not  laid  off 
into  counties,  shall  be  paid  and  collected  at  the  office  of  the  Comptroller 
of  Public  Accounts,  under  such  regulations  as  he  may  adopt  for  that 
purpose. 

ART.   5210.     PAYMENTS  OF  MONEYS.      (ACTS  OF  1879.) 

All  tax  collectors  and  other  officers  or  appointees  authorized  to  re- 
ceive public  moneys  shall  account  for  all  moneys  in  their  hands  belong- 
ing to  the  State,  and  pay  the  same  over  to  the  State  Treasurer  whenever 
and  as  often  as  they  may  be  directed  so  to  do  by  the  Comptroller  of 
Public  Accounts;  provided,  that  tax  collectors  shall  have  thirty  days 
from  the  date  of  such  direction  within  which  to  comply  with  the  same. 

ART.  5211.     SAME.      (lb.) 

All  tax  collectors  and  otlier  officers  or  appointees  authorized  to  receive 
})ublic  moneys  shall  account  for  all  moneys  in  their  hands  belonging  to 
their  respective  counties,  cities  or  towns,  and  pay  the  same  over  to  the 
respective  county  treasurers  or  city  treasurers,  whenever  and  as  often  as 
they  may  be  directed  so  to  do  by  the  respective  county  Judges,  or  county 
commissioners  courts,  or  mayor  or  board  of  aldermen ;  provided,  that  tax 
collectors  shall  have  ten  days  from  the  date  of  such  direction  within 
wliich  to  comply  with  tlie  same. 


112^  General  Tax  Laws  of  the  State  of  Texas. 

AKT.  5313.     NOTIFICATION  TO  PAY,  ETC.     (lb.) 

The  notification  and  direction  provided  for  in  the  two  preceding  ar- 
ticles may  be  verbal,  written,  or  by  telegram;  and  if  written  or  by  tele- 
gram, proof  of  the  deposit  ji  the  postoffice  or  telegraph  office  of  such 
notification  and  direction,  with  postage  or  charges  duly  prepaid  and  cor- 
rectly addressed,  shall  be  prima  facie  evidence  of  the  fact  of  sncli  noti- 
fication and  direction  having  been  given,  and  of  the  time  when  the  same 
was  given. 

AET.  5313a.     DUTY  OF  DISTRICT  AND  COUNTY  ATTORNEYS 
TO  SUE  FOR  TAXES  ON  PERSONAL  PROPERTY. 

(ACTS  OF  1895.) 

Hereafter  it  shall  be  the  duty  of  the  district  or  county  attorney  of  the 
respective  counties  of  this  State,  by  order  of  the  commissioners  court,  to 
institute  suit  in  the  name  of  the  State  for  the  recovery  of  all  money  due 
the  State  and  county  as  taxes  due  and  unpaid  on  unrendered  personal 
property;  and  in  all  suits  where  judgments  are  obtained  under  this  act 
the  person  owning  the  property  ou  which  there  are  taxes  due  the  State 
and  county  shall  be  liable  for  all  costs;  provided,  such  suits  may  be 
brought  for  all  taxes  so  due  and  unpaid  for  which  such  delinquent  tax- 
payer may  be  in  arrears  for  and  since  the  year  1886;  and  provided  fur- 
ther, the  State  and  county  shall  be  exempt  from  liability  for  any  costs 
growing  out  of  such  action;  provided,  all  suits  brought  under  this  ar- 
ticle for  the  recovery  of  taxes  due  on  personal  property  shall  be  brought 
against  the  person  or  persons  who  owned  the  property  at  the  time  such 
property  should  have  been  listed  or  assessed  for  taxation;  provided,  tliat 
no  suit  shall  be  brought  until  after  dem^and  is  made  by  the  collector  for 
taxes  due;  and  provided  further,  that  no  suit  shall  be  brought  for  an 
amount  less  than  twenty-five  dollars. 

1.  This  article  was  not  intended  to  create  any  liability  for  taxes,  but  only 
to  provide  an  additional  metliod  of  collecting  taxes  from  the  persons  already 
liable.  That  is  to  say,  the  taxes  are  "due"  from  the  person  sued,  within  the 
meaning  of  tliis  article,  until  there  has  been  a  valid  assessment  against  him. 
Connell  vs.  State,  55  S.  W.  Hep.,  980. 

2.  No  right  of  action  exists  for  the  non-payment  of  an  ad  valorem  property 
tax  until  an  assessment  has  been  made  as  provided  by  law.  Connell  vs.  State, 
55  S.  W.  Rep.,  980. 

3.  The  justice  court  and  not  the  district  court  has  jurisdiction  of  an  action 
under  this  article  to  recover  taxes  in  the  sum  of  $120.77,  and  tlie  statutory  pen- 
alty of  10  per  cent,  since  it  is  an  action  on  a  debt,  and  the  amount  due  is  within 
the  jurisdiction  of  the  justice  court.     State  vs.  'i'rilling,  62  S.  W.  Rep.,  788. 

4.  A  petition  in  a  suit  under  this  article  which  only  alleges  that  defendant 
was  in  possession  of  the  property,  does  not  contain,  sufficient  allegivtion  of  owner- 
ship, as  against  a  demurrer  specifically  raising  such  objection.  State  vs.  Trill- 
ing,  62   S.   W.   Rep.,   788. 


General  Tax  Laws  op  the  State  of  Texas.  113 

AKT.  5213b.     LIMITATION  NOT  AVAILABLE  TO  DELIN- 
QUENT TAXPAYEK.      (ACTS  OF  1895.) 

No  delinquent  taxpa3'er  shall  have  the  right  to  plead  in  any  court  or 
in  any  manner  rely  upon  any  statute  of  limitation  by  way  of  defense 
against  the  payment  of  any  taxes  due  from  him  or  her  either  to  the 
State  or  any  county,  city  or  State. 


114  General  Tax  Laws  of  the  State  of  Texas. 


CHAPTER  IVa. 


TAXES-DELINQUENT— PROVIDING  FURTHER  METHODS  FOR 

COLLECTION  OF. 


Art. 

Delinquent  list  to  be  sent  to  another  county,  when 5312c 

Collector  to  make  affidavit 5212d 

ART.  o312c.     DELINQUENT  LIST  TO  BE  SENT  TO  ANOTHER 
COUNTY,  WHEN.     (ACTS  OF  1905.) 

That  whenever  it  shall  appear  to  the  collector  of  taxes  in  any  county  in 
this  State  that  any  person  who  is  a  delinquent  in  the  payment  of  his  or 
her  taxes,  has  no  property  in  his  county  out  of  which  said  amount  of 
taxes  can  be  collected,  it  shall  be  tfee  duty  of  such  collector  to  make  out 
from  the  assessment  list  a  true  and  complete  list  or  schedule  of  the  taxes 
due  by  said  delinquent,  which  shall  be  certified  to  under  the  official  seal 
and  signature  of  said  collector,  and  to  forward  the  same  to  the  collector 
of  taxes  of  any  other  county  or  counties  where  he  shall  have  reason  to 
believe  said  delinquent  has  property  of  any  description,  and  if  said  prop- 
erty is  in  any  of  the  unorganized  counties  of  this  State,  then  to  the  col- 
lector of  the  county  to  which  said  unorganized  county  is  attached  for 
judicial  purposes,  and  when  received  by  said  collector,  he  shall  at  once 
proceed  to  the  collection  of  said  tax  by  seizure  and  sale,  in  the  same 
manner  as  if  said  taxes  were  originally  assessed  and  due  in  his  said 
county,  and  shall  report  to  the  collector  from  whom  said  list  was  received 
the  taxes  so  collected  by  him. 

ART.   5312d.     COLLECTOR  TO   MAKE   AFFIDAVIT.      (lb.) 

No  tax  collector  in  this  State  shall  be  allowed  credit  for  lists  of  delin- 
quent or  insolvent  taxpayers,  as  provided  by  Article  5170  of  the  Re- 
vised Statutes  of  this  State,  until  he  makes  oath  in  writing  that  he  has 
exhausted  all  resources  to  collect  said  delinquent  ta:xes  under  this  act, 
and  under  Section  10  of  Acts  of  the  Twenty-fifth  Legislature,  Regular 
Session,  Chapter  103;  and  under  Articles  5173,  5174,  5175,  and  5175a  of 
the  Revised  Statutes  of  this  State, 


General  Tax  Laws  of  the  State  of  Texas.  115 


CHAPTER  IVb. 


AUTHORIZING   REDEMPTION  OF  LANDS  SOLD  FOR  TAXES  TO  STATE 

OR  CITY. 


Art. 
To  pay  double  amounl  of  tuxes  and  costs 5212e 

ART.  5212e.     TO  PAY  DOUBLE  AMOUNT  OF  TAXES  AND 

COSTS,  ETC.     (ACTS  OF  1905.) 

That  the  owner  or  any  one  having  an  interest  in  land  or  lots  heretofore 
sold  to  the  State  or  any  city  or  town,  or  which  may  hereafter  be  sold  to 
the  State  or  to  any  city  or  town  for  taxes  under  decree  of  court,  as  pro- 
vided in  Acts  of  1895,  Chapter  43,  and  1897,  Chapter  103,  shall  have 
the  right  within  two  years  from  the  date  of  such  sale  to  redeem  the  same 
upon  payment  of  double  the  amount  of  taxes  for  which  sale  was  made, 
together  with  all  costs,  penalty  and  interest  now  required  by  law;  pro- 
vided, that  where  lands  or  lots  have  heretofore  been  sold  to  the  State 
or  to  any  city  or  town  for  taxes  under  order  of  court,  the  owner  of  such 
land  or  lots  shall  have  the  right  to  redeem  the  same  within  two  years 
after  the  passage  of  this  act;  provided,  that  at  any  time  within  twelve 
months  from  the  date  of  such  sale  redemption  may  be  made  upon  pay- 
ment of  the  amount  of  taxes,  penalty  and  interest  for  which  judgment 
has  been  entered,  with  10  per  cent  interest  thereon  from  date  of  judg- 
ment, and  all  costs  adjudged  against  the  land. 

Became  effective  90  days  after  adjournment. 


116  General  Tax  Laws  of  the  State  of  Texas. 


CHAPTER  IVc. 


LANDS-RELATING  TO  REDEMPTION  OF,  WHEN  SOLD  FOR  TAXES. 


Art. 
What  title  or  possessioa  sufBcient  to  entitle  owner  to  redeem 5;313f 

AET.  5212f.     WHAT  TITLE  OR  POSSESSION  SUFFICIENT  TO 
ENTITLE  OWNER  TO  REDEEM.     (ACTS  OF  1905.) 

That  in  all  cases  where  lands  in  this  State  have  been,  or  may  be  sold 
for  taxes,  and  the  owner  of  the  land  at  the  time  of  such  sale,  shall  desire 
to  redeem  the  same,  nnder  the  provisions  of  the  Constitution  of  this 
State  or  of  laws  enacted  on  that  subject,  it  shall  be  sufficient  to  entitle 
such  owner  to  redeem  from  the  purchaser  or  purchasers  thereof,  for  him 
to  have  had  a  paper  title  to  such  land,  or  to  have  been  in  possession  of 
such  land  in  person  or  by  tenant,  at  the  time  of  the  institution  of  the 
suit  under  which  the  sale  was  made,  or  when  such  sale  was  made,  and 
the  existence  of  such  facts  and  conditions  shall  be  sufficient  prima  facie 
evidence  of  ownership  to  entitle  the  party  so  claiming  ownership  to  the 
right  to  redeem  such  land,  and  he  shall  not  be  required  to  deraign  title 
from  the  sovereignty,  nor  shall  any  hiatus  or  defect  in  his  chain  of  title 
defeat  the  offered  redemption.  Nothing  herein  contained  shall  be  held 
to  limit  the  right  of  one  offering  to  redeem  to  prove  ownership  otherwise 
than  herein  provided,  nor  prevent  any  one  having  the  superior  title  from 
redeeming  such  land  within  two  years  from  tlie  date  of  the  tax  sale  by 
paying  to  the  person  who  had  previously  redeemed  such  lands  all  amounts 
paid  by  him  with  legal  interest. 


General  Tax  Laws  of  the  State  of  Texas. 


117 


CHAPTER  V. 


J 


OF  THE  ASSESSMENT  AND  COLLECTION  OF  BACK  TAXES  ON 

UNRENDERED  LANDS. 


Art. 

Back  taxes  on   unrendered  lands 5213 

Comptroller  to  prepare  list  each  year..  5211 
And  forward  same  to  board  of  equali- 
zation      ,S215 

Tho   board    to    value   such   lands 521G 

And  cause  three  rolls  to  be  made 5217 

Collector   to   give   notice 5218 

And  enforce  collection  after  sixty  days  5219 
Comptroller  to  make  out   list  of  lands 

sold   to   State,    etc 5220 

Sale,  when  and  how  made 5221 


Art. 
Advertisement   of   sale  and   redemption 

by  owner  5222 

Land    sold,    how 5223 

Sale  may  be  continued,  etc 5224 

Deed  executed,   when  and  how 5225 

Same   5226 

Effect    of    deed 5227 

Report  of  sale 5228 

Proceeds  of  sale  paid  to  whom 5229 

Collections    applied,    how 5230 

Cost  deducted  by  collector,   etc 5231 

Unsold   land   reported   to   Comptroller..  5232 


AET.  5213.     BACK  TAXES  ON  UNEENDEEED  LANDS.     (ACTS 

OF  1876.) 

In  all  cases  where  lands  or  real  estate  have  not  been  assessed  for  taxa- 
tion for  any  year  since  the  year  one  thousand  eight  hundred  and  seventy, 
the  same  shall  be  assessed  and  the  taxes  thereon  collected  in  the  mode 
prescribed  in  this  chapter. 


AET.  5214. 


COMPTEOLLEE  TO  PEEPAEE  LIST  EACH 
YEAE.     (lb.) 


On  the  1st  day  of  July  of  each  year  the  Comptroller  of  Public  Ac- 
counts shall  cause  to  be  prepared  a  list  of  all  unrendered  lands  in  each 
county  subject  to  taxation  and  not  assessed,  in  which  shall  be  specified 
the  name  of  the  original  grantee,  the  abstract  number,  the  number  of 
acres,  the  year  for  which  such  lands  were  unrendered,  and  the  rate  of 
State  and  county  taxes  for  such  year. 


AET.  5215. 


AND  FOEWAED   SAME  TO  BOAEDS   OF  EQUAL- 
IZATION,    (lb.) 


Upon  completion  of  such  lists  the  Comptroller  shall  forward  the  same 
to  the  board  of  equalization  of  the  respective  counties,  with  the  verifica- 
tion that  the  said  list  is  a  true  and  correct  statement  of  all  the  unren- 


118  General  Tax  Laws  of  the  State  of  Texas. 

dered  land  and  real  estate  in countj''  for  the  year ,  as  shown. 

by  the  records  of  his  office. 

AET.  5216.  THE  BOARD  TO  VALUE  SUCH  LANDS.  (lb.) 

Upon  receipt  of  such  list  or  lists  by  the  board  of  equalization  of  such 
county,  it  shall  be  their  duty  to  value  each  and  every  tract  of  land  or 
parcel  of  real  estate  so  mentioned  and  described  in  the  said  lists  at  their 
true  and  full  value,  as  near  as  can  be  ascertained,  for  the  year  it  was 
omitted  to  have  been  rendered. 

AET.  5217.     AND  CAUSE  THREE  EOLLS  TO  BE  MADE.     (lb.) 

When  the  board  of  equalization  shall  have  completed  the  valuation 
they  shall  cause  to  be  made  out  three  separate  rolls,  in  such  manner  as 
may  be  prescribed  by  the  Comptroller ;  they  shall  place  one  in  the  hands 
of  the  collector  of  taxes,  forward  one  to  the  Comptroller  of  the  State, 
and  file  one  in  the  office  of  the  county  clerk  for  the  inspection  of  the 
public. 

AET.  5218.     COLLECTOE  TO  GIVE  NOTICE.     (lb.) 

Upon  receipt  of  the  rolls  by  the  collector  of  taxes  he  shall  advertise  in 
some  weekly  newspaper  published  in  his  county,  and  if  no  paper  is  pub- 
lished in  his  county,  by  posting  printed  circulars  in  not  less  than  eight 
public  places  in  his  county,  for  four  consecutive  weeks,  that  the  rolls 
for  the  collection  of  taxes  on  unrendered  land  and  real  estate  have  been 
placed  in  his  hands,  and  that  unless  the  taxes  are  paid  within  sixty  days 
after  the  date  of  said  notice  he  will  proceed  to  collect  the  same  as  pro- 
vided by  law  for  the  collection  of  delinquent  taxes. 

AET.  5219.     AND  ENFOECE  COLLECTIONS  AFTEE  SIXTY 

DAYS.     (lb.) 

After  the  expiration  of  sixty  days,  if  the  taxes  on  any  such  lands  are 
not  paid,  the  collector  of  taxes  shall  proceed  to  enforce  the  collection 
of  said  taxes  in  the  mode  provided  in  the  preceding  chapter  for  the  en- 
forced collection  of  delinquent  taxes,  and  he  shall  be  entitled  to  the  same 
fees  and  penalties  as  are  allowed  him  for  the  collection  of  other  delin- 
quent taxes. 


General  Tax  Laws  of  the  State  of  Texas.  119 

ART.  r,220.     COMPTROLLER  TO  MAKE  OUT  LIST  OF  LANDS 
SOLD  TO  STATE,  ETC.     (ACTS  OF  1879.) 

It  shall  be  the  duty  of  the  Comptroller  of  Public  Accounts,  on  or  be- 
fore the  first  day  of  each  year,  to  make  out  and  forward  to  the  col- 
lector of  taxes  in  each  county  of  the  State  a  full  and  complete  list  of  all 
real  estate  situated  in  said  county  that  has  been  previously,  at  tax  sales, 
bid  off  to  the  State  for  taxes  assessed  in  the  county  where  the  land  is 
situated,  since  the  31st  day  of  December,  1876,  the  owners  of  which  have 
failed  to  redeem  the  same  within  two  years  from  the  date  of  said  sale  by 
payment  or  tender  of  payment  to  the  proper  officer  of  double  the  amount 
of  taxes  and  costs  for  which  said  real  estate  was  bid  off  to  the  State, 
together  with  all  subsequent  taxes  that  have  become  due  on  the  same 
from  the  date  of  sale  to  the  last  date  on  which  the  same  could  have  been 
redeemed. 

ART.    5331.     SALE,   WHEN   AND    HOW    MADE.      (lb.) 

It  shall  be  the  duty  of  each  collector  of  taxes,  within  ninety  days  after 
receipt  of  said  list,  to  call  to  his  aid  the  county  surveyor  of  his  county, 
and,  near  as  may  be,  ascertain  if  any  lands  contained  in  said  list  do  not 
in  fact  exist  in  said  county,  or  are  embraced  in  other  surveys  conflicting 
therewith,  and  upon  which  the  taxes  have  been  paid,  and  after  deducting 
the  same  from  said  list,  he  shall  proceed  to  sell  each  tract  of  land  therein 
described,  whether  belonging  to  residents  or  non-residents,  for  the  pay- 
ment of  such  sums  of  money  as  may  be  designated  on  said  list  as  due 
thereon,  together  with  all  costs  that  may  accrue  in  advertising  and  sell- 
ing the  same  as  herein  provided. 

ART.  5222.     ADVERTISEMENT  OF  SALE  AND  REDEMPTION 

BY  OWNER.     (lb.) 

The  collector  of  taxes  shall,  prior  to  the  sale  of  any  real  estate  that 
has  been  previously  bid  off  to  the  State  at  tax  sales,  the  owners  of  which 
have  failed  to  redeem  the  same,  advertise  the  real  estate  to  be  sold  in 
some  newspa}x;r  published  in  the  county  for  six  successive  weeks,  if 
there  be  such  newspaper  published  therein,  otherwise  he  shall  post  adver- 
tisements of  said  sale  at  the  court  house  door  and  at  one  public  place  in 
each  justice  precinct  of  his  county  for  at  least  six  weeks,  giving  in  said 
advertisement,  whether  published  or  posted,  such  description  of  the  lands 
to  be  sold  as  shall  be  given  on  the  Comptroller's  list,  and  stating  the 
time,  place  and  terms  of  sale,  which  shall  be  between  legal  hours  on  the 
first  Tuesday  of  some  specified  month  at  the  court  house  door  at  public 


120  General  Tax  Laws  op  the  State  of  Texas. 

outcry,  to  the  highest  bidder  for  cash;  provided,  that  no  real  estate  shall 
in  any  case  be  sold  for  less  than  the  amount  designated  by  the  Comp- 
troller as  due  thereon,  together  with  all  costs  of  advertisements  and 
sale;  and  provided  further,  that  no  sales  shall  be  made  under  the  pro- 
visions of  this  chapter  until  six  months  after  the  same  goes  into  effect; 
and  provided  further,  that  the  former  owner  of  any  such  real  estate, 
his  heirs  or  assigns,  may  redeem  the  same  at  any  time  prior  to  the  sale 
thereof,  by  the  payment  to  the  collector  of  the  county  in  which  such  real 
estate'  is  situated,  or  to  the  Comptroller,  if  in  an  unorganized  county, 
of  the  amount  designated  by  the  Comptroller  as  due  thereon,  with  costs 
of  advertisement;  and  provided  further,  that  if  it  shall  at  any  time  ap- 
pear to  the  satisfaction  of  the  Comptroller  that  any  land  has  been  sold 
to  the  State  for  taxes  which  have  been  paid,  or  that  the  sale  has  not  been 
made  in  accordance  with  the  law  authorizing  the  sale  of  land  for  taxes, 
he  shall,  upon  the  payment  of  the  amount  that  may  be  due  thereon, 
cancel  such  sale,  and  in  all  cases  he  shall  deliver  to  the  owner  of  the 
land,  or  his  agent,  a  certificate  under  seal  of  his  department,  setting 
forth  the  fact  that  such  land  has  been  redeemed  or  that  such  sale  has 
been  cancelled,  which  certificate  shall  release  the  interest  of  the  State, 
and  the  same  may  be  recorded  in  the  proper  county  as  other  conveyances 
of  real  estate  are  recorded. 

AET.  5323.     LAND,  SOLD  HOW.     (ACTS  OF  1879.) 

At  the  time  and  place  appointed  for  said  sale  the  collector  of  taxes 
shall  offer  for  sale  each  separate  parcel  of  the  real  estate  advertised,  and 
shall  sell  the  same  to  the  bidder  who  will  offer  the  largest  amount  of 
money  therefor. 

ART.  5224.     SALE  MAY  BE  CONTINUED,  ETC.     (lb.) 

If  the  sale  of  the  real  estate  advertised  as  provided  herein  shall  not 
be  completed  on  the  day  it  is  commenced,  said  sale  may  be  continued 
for  ten  consecutive  days,  from  day  to  day,  by  announcement  of  the  tax 
collector  to  that  effect,  and  the  said  collector  may,  if  there  be  on  any 
day  a  less  number  than  three  bidders  present,  adjourn  said  sale  to  the 
first  Tuesday  in  the  following  month. 

AIIT.  5225.     DEED   EXECUTED,  WHEN  AND  HOW.      (lb.) 

When  a  sale  has  been  made  of  any  real  estate  as  herein  provided,  the 
collector  of  taxes,  upon  payment  of  the  amount  bid  for  the  same,  shall 
make,  execute  and  deliver  to  the  purchaser  a  deed  for  such  real  estate, 


General  Tax  Laws  of  the  State  of  Texas.  121 

specifying  in  said  deed  tlic  cause  and  date  of  sale,  the  number  of  acres 
sold,  if  the  same  can  be  ascertained,  the  name  of  the  person,  firm,  cor- 
poration or  company  in  whose  name  the  land  was  assessed,  and  all  such 
descriptive  information  as  may  be  necessary  to  identify  the  property  con- 
veyed;  provided,  that  the  purchaser  may,  after  payment,  as  described  in 
this  article,  ask  a  delay  of  sixty  days  within  which  to  have  said  real 
estate  surveyed  by  the  county  surveyor,  said  survey  to  be  made  at  the  ex- 
pense of  the  purchaser,  and,  upon  a  certificate  from  the  collector  di- 
rected to  the  surveyor  that  the  person  named  in  the  certificate  has  pur- 
chased and  paid  for  the  same,  not  to  exceed  one  dollar  for  each  survey, 
to  be  paid  for  out  of  the  sale  of  s\ich  survey. 

ART.  5226.     SAME.     (lb.) 

When  a  survey  has  been  made,  as  provided  in  the  preceding  article, 
and  a  copy  of  the  field  notes,  certified  to  as  true  and  correct  by  the  county 
surveyor,  filed  with  the  collector  of  taxes,  the  said  collector  shall  there- 
upon make,  execute  and  deliver  to  the  purchaser  a  deed  to  said  real 
estate,  which  deed  shall,  in  addition  to  the  requisite  hereinbefore  named, 
contain  the  field  notes  certified  by  the  county  surveyor. 

ART.  5227.     EFFECT  OF  DEED.     (lb.) 

Deeds  made,  executed  and  delivered  by  collectors  of  taxes  under  the 
authority  of  this  chapter  shall  be  held  to  vest  a  good  and  perfect  title  to 
the  real  estate  therein  described  in  the  purchaser,  and  may  be  impeached 
only  by  frauds;  provided,  that  the  former  owner  shall  have  two  years 
from  the  date  of  said  deed  to  redeem  the  same  by  paying  to  the  purchaser 
double  the  amount  paid  for  said  land  by  the  purchaser  at  such  sale,  to- 
gether with  all  subsequent  taxes  paid  by  the  purchaser,  with  8  per  cent 
interest  on  the  amount  of  such  subsequent  taxes. 

ART.  5228.     REPORT  OF  SALES.     (lb.) 

Within  thirty  days  after  sales  made  under  the  provisions  of  this  chap- 
ter, the  collector  of  taxes  shall  make  a  report  to  the  commissioners  court 
of  his  county,  and  also  to  the  Comptroller  of  Public  Accounts,  giving 
in  said  reports  such  description  of  the  real  estate  sold  as  is  given  in  the 
Comptroller's  list,  and  stating  the  amounts  due  the  State,  county  and 
collector,  respectively,  and  the  amount  for  which  said  land  was  sold,  and 
the  name  of  the  party  to  whom  each  tract  was  sold. 


122  General  Tax  Laws  of  the  State  of  Texas. 

AET.  5229.     PEOCEEDS  OF  SALE,  PAID  TO  WHOM.     (lb.) 

Collectors  of  taxes  shall,  within  sixty  days  after  payments  for  real 
estate  sold  under  the  provisions  of  this  chapter,  after  deducting  from 
the  proceeds  of  sale  all  costs  due  to  them  or  their  predecessors  in  said 
ofiBce,  pay  into  the  county  treasury  of  the  county  in  which  said  real 
estate  is  situated  the  amount  of  taxes  shown  by  the  Comptroller's  list 
to  be  due  to  said  count}',  and  the  balance  of  said  proceeds  shall  be  paid 
by  him  into  the  treasury  of  the  State  within  the  said  sixty  days,  in  such 
manner  as  may  be  directed  by  the  Comptroller  of  Public  Accounts. 

AET.  5230.     COLLECTIONS  APPLIED,  HOW.     (ACTS  OF  1884.) 

Taxes  collected  by  State  or  county,  by  sales  made  under  the  provisions 
of  this  chapter,  shall  be  placed  to  the  credit  of  the  different  funds  for 
which  originally  assessed  under  the  direction  respectively  of  the  Comp- 
troller of  Public  Accounts  and  the  commissioners  court  of  the  county 
in  which  the  sale  is  made;  the  balance  of  the  proceeds,  after  satisfying 
all  taxes,  penalties  and  costs  accrued,  shall,  under  direction  of  the  Comp- 
troller, be  placed  in  the  treasury  of  the  State  as  a  special  tax  sale  fund, 
and  be  subject  to  be  reclaimed  by  the  owner  or  owners  of  the  land  on 
proof  as  required  in  case  of  escheated  estates. 

AET.  5231.     COSTS  DEDUCTED  BY  COLLECTOE,  ETC. 

(ACTS  OF  1879.) 

The  collector  of  taxes  shall  be  entitled  to  deduct  and  retain  out  of  the 
proceeds  of  sale  of  each  separate  parcel  of  real  estate  sold,  as  hereinbe- 
fore provided: 

1.  Such  amount  as  may  be  designated  in  the  Comptroller's  list  as 
costs  due  thereon  to  the  collector. 

2.  If  the  advertisement  of  sale  is  published  in  a  newspaper,  such 
a  proportion  of  the  actual  amount  paid  for  advertising  as  the  number 
of  acres  in  such  separate  parcel  sold  bears  to  the  whole  number  of  acres 
advertised;  or  if  the  advertisements  are  posted,  the  sum  of  one  dollar. 

3.  Two  dollars  for  every  deed  made,  executed  and  delivered  under 
the  provisions  of  this  chapter. 

AET.  5232.  UNSOLD  LAND  EEPOETED  TO  COMP- 

TEOLLEE.  (lb.) 

If,  after  the  expiration  of  ninety  days  after  the  receipt  by  the  col- 
lector of  taxes  of  the  Comptroller's  list,  any  real  estate  described  in 
said  list  shall  remain  unsold,  it  shall  Ix;  the  duty  of  the  said  collector 


General  Tax  Laws  of  the  State  of  Texas.  123 

to  make  separate  reports  of  such  fact  to  the  commissioners  court  of  his 
county  and  the  Comptroller  of  Public  Accounts,  respectively,  and  the 
said  parcels  of  real  estate  shall  be  embraced  in  the  next  list  furnished 
by  the  Comptroller  of  Public  Accounts  to  the  collector  of  taxes. 


124 


General  Tax  Laws  of  the  State  of  Texas. 


CHAPTER  Va. 


DELINQUENT  TAXES. 


Art. 
Land     and     improvements     subject     to 

taxation   5232a 

Delinquent   taxes    a    lien   on    land 5232b 

Delinquent  lands  to   be   listed,    etc 5232c 

Delinquent     list     to     be     recorded     by 

county  clerk  5232d 

Delinquent     tax     record     to     be     pub- 
lished     5232e 

Suits  to  foreclose  tax  lien 5232f 

Parties,  etc.;  sale  and  deed  to  State. .  .5232g 

Sheriff   to    execute    deeds 5232h 

Attorney   to   represent   State;   fees,    etc.5232i    i 


Art. 
Penalty   for   failure   to   pay   taxes;   sale 
of     personal     property;     collector     to 

make  list  of  delinquent  lands 5232j 

Cities,   towns  and  school  districts 5232k 

Exemptions   from   this   chapter 52321 

Right   of   redemption   before   sale 5232m 

Redemption  after   sale 5232n 

Notice  to  non-residents  and  other  pro- 
ceedings   in    suits    for    taxes 5232o 

Lands    in   cities   and.  towns 5232p 

Proceedings    where    lands    can    not    be 
easily  identified  5232q 


AET.  5332a. 


LAND  AND  IMPROVEMENTS  SUBJECT  TO 
TAXATION.     (ACTS  OF  1897.) 


For  the  purpose  of  taxation  real  propert}^  shall  include  all  lands  within 
the  State,  and  all  buildings  and  fixtures  thereon,  and  appertaining 
thereto,  except  such  as  are  expressly  exempted  by  law. 

1.  Act  of  1895.  Chapter  5a  (Revised  Statutes,  1895,  Article  5232a  et  seq.), 
which  allows  interest  on  taxes,  is  not  retroactive,  so  as  to  increase  the  amount 
of  taxes  which  became  due  prior  to  its  passage.  Conklin  vs.  City  of  El  Paso, 
44  S.  W.  Rep.,  879. 

2.  A  party  v/hose  property  has  been  sold  for  taxes  prior  to  1895,  in  redeem- 
ing must  conform  to  the  requirements  of  the  Act  of  1895.  Conklin  vs.  City  of 
El  Paso,  44  S.  W.  Rep.,  879. 

3.  Where  judgment  is  rendered  foreclosing  tax  lien,  it  is  proper  to  make  the 
judgment  bear  6  per  cent  intere.st.     League  vs.  State,  57  S.  W.  Rep.,  34. 


AET.  5232b.     DELINQUENT  TAXES  A  LIEN  ON  LAND.     (lb.) 

All  lands  or  lots  which  have  been  returned  delinquent,  or  reported 
sold  to  the  State,  or  to  any  city  or  town  for  taxes  due  thereon  since  the 
1st  day  of  January,  A.  D.  1885,  or  which  may  hereafter  be  returned  de- 
linquent or  reported  sold  to  the  State  or  to  any  city  or  town,  shall  be 
subject  to  the  provisions  of  this  chapter,  and  said  taxes  shall  remain  a 
lien  upon  the  said  land,  although  the  owner  be  unknown  or  though  it  be 
listed  in  the  name  of  a  person  not  the  actual  owner,  and  though  the 
ownership  be  changed,  the  land  may  be  sold  under  the  judgment  of  the 
court  for  all  taxes,  interest,  penalty  and  costs  shovm  to  be  duo  by  such 
assessment,  for  any  preceding  year. 


General  Tax  Laws  of  xiiE  State  of  Texas.  125 

1.  It  is  the  assessment  made  annually  by  the  officers  of  the  State,  under  and 
in  accordance  with  the  law,  which  liolds  a  lien  upon  the  land.  State  vs.  Farmer, 
94  Texas,  235;   59  S.  W.  Hep.,  542. 

2.  It  is  error  to  enter  judgment  for  the  gross  sum  due  against  several  ownei's 
of  different  tracts  without  stating  what  amount  of  taxes  was  adjudged  to  be  a 
lien  on  each  separate  tract.     Borden  vs.  City  of  Houston,  62  S.  W.  Rep.,  426. 

3.  The  State  can  enforce  a  tax  lien  on  land  already  bought  by  it  for  taxes. 
Traylor  vs.  State,  46   S.  W.  Rep.,  81. 

ART.  5232c.     DELINQUENT  LANDS  TO  BE  LISTED, 

ETC.     (lb.) 

It  shall  be  the  tluty  of  the  commissioners  court  of  each  county  in  this 
State  immediately  upon  the  taking  effect  of  this  chapter  to  cause  to 
be  prepared  by  the  tax  collector,  at  the  expense  of  the  county  (the  com- 
pensation for  making  out  the  delinquent  tax  record  to  be  fixed  by  the 
commissioners  court),  a  list  of  all  lands,  lots,  or  parts  of  lots  sold  to 
the  State  for  taxes  since  the  1st  day  of  January,  1885,  and  which  have 
not  been  redeemed,  in  their  respective  counties,  and  unorganized  counties 
attached  thereto,  and  to  have  such  lists  recorded  in  books  to  be  called  the 
''Delinquent  Tax  Record,"  showing  when  the  lands  or  lots  were  reported 
delinquent  or  sold  to  the  State  for  taxes,  also  the  name  of  the  owner  at 
the  time  of  such  sale  or  delinquency,  if  known,  the  number  of  acres,  the 
amount  of  taxes  due  when  first  sold,  and  the  amount  of  all  taxes  as- 
sessed against  the  owner  thereof  and  returned  delinquent  for  each  year 
as  shown  by  the  records  of  the  tax  collector's  office ;  and  in  making  up  the 
list  or  lists  contemplated  by  this  chapter,  corrections  and  omissions  in 
the  description  of  any  real  estate  embraced  in  such  list  or  lists  shall  be 
made,  so  that  when  the  corrections  are  made  and  the  omissions  sup- 
plied, the  description  will  be  such  as  is  given  in  the  abstracts  of  all  the 
titled  and  patented  lands  in  the  State  of  Texas,  or  as  required  in  Ar- 
ticle 52321,  such  as  may  be  furnished  by  the  Commissioner  of  the  Gen- 
eral Land  Office,  and  it  shall  be  required  in  bulk  assessments,  to  appor- 
tion to  each  tract  or  lot  of  land  separately,  its  pro  rata  share  of  the  entire 
tax,  penalty  and  cost.  The  list  for  each  county,  when  certified  to  by  the 
county  judge,  and  assessn:ent  rolls  and  books  on  file  in  the  tax  collector's 
office,  shall  be  prima  facie  evidence  that  all  the  requirements  of  the  law 
have  been  complied  with  by  the  officers  charged  with  any  duty  there- 
under, as  to  the  regularity  of  listing,  assessing,  levying  of  all  the  taxes 
therein  mentioned,  and  reporting  as  delinquent  or  sold  to  the  State  any 
real  estate  whatsoever,  and  that  the  amount  alleged  against  said 
real  estate  is  a  true  and  correct  charge;  and  in  cases  in  which  the  de- 
scription of  the  property  in  said  list  or  assessment  rolls  or  books  is  not 
sufficient  to  properly  identify  the  same,  and  of  which  property  there  is 
a  sufficient  description  in  the  inventories  in  the  assessor's  office,  then  said 


126  General  Tax  Laws  of  the  State  of  Texas. 

inventories  shall  be  admissible  as  evidence  of  the  description  of  said  prop- 
erty. This  Delinquent  Tax  Record  for  each  county  shall  be  delivered 
to  and  preserved  by  the  county  clerk  in  his  office,  and  the  commissioners 
court  shall  cause  a  duplicate  of  same  to  be  sent  to  the  Comptroller;  pro- 
vided, that  where  the  records  are  incomplete  in  any  county,  it  shall  be  the 
duty  of  the  Comptroller  to  furnish  such  county  with  a  certified  copy  of 
the  delinquent  list  for  any  year  or  years. 

1.  The  list  referred  to  in  this  article  ia  not  enough  of  itself  to  make  a  prima 
facie  case.     Watkins  vs.  State,  61  S.  VV.  Rep.,  533. 

2.  The  delinquent  list  alone  which  the  tax  collector  has  made  of  lands  sold 
to  the  State  for  taxes  is  not  prima  facie  evidence  that  the  requirements  of  the 
law  have  been  complied  with  in  regard  to  assessment,  but  it  is  so  only  when 
taken  in  connection  with  the  assessment  rolls  and  other  books  on  file  in  the  tax 
collector's  office.     Rouse  vs.  State,  54  S.  W.  Rep.,  32. 

ART.  5233d.     DELINQUEN^T  LIST  TO  BE  RECORDED  BY 

COUNTY  CLERK.     (lb.) 

On  receipt  of  such  Delinquent  Tax  Record  containing  a  complete  list 
of  the  lands  or  lots  that  have  been  reported  delinquent  or  sold  to  the 
State  for  taxes  for  any  year  or  number  of  years  since  Januarv  1,  1885, 
and  containing,  also,  the  data  and  information  mentioned  in  Article 
5232c,  it  shall  be  the  duty  of  the  county  clerk  of  each  of  the  counties 
of  this  State,  respectively,  to  certify  the  same  to  the  commissioners  court 
foi:  examination  and  correction,  and  shall  thereafter  cause  the  same  to 
be  recorded  in  a  book,  which  book  shall  be  labeled  the  "Delinquent  Tax 
Record  of County."  The  Delinquent  Tax  Record  shall  be  ar- 
ranged numerically  as  to  abstract  numbers,  and  shall  be  accompanied  by 
an  index  showing  the  names  of  delinquents  in  alphabetical  order. 

1.  A  compliance  with  this  article  by  the  county  clerk  requires  him  to  record 
in  a  book  the  delinquent  tax  record.  The  filing  of  the  duplicate  of  the  original 
list  compiled  by  the  collector,  after  approval  by  the  commissioners  court,  and 
labeling  it  the  delinquent  tax  record  is  not  a  compliance  with  this  article. 
Opinion  of  Attorney  General. 

ART.  5232e.     DELINQUENT  TAX   RECORD  TO  BE  PUB- 
LISHED,    (lb.) 

Upon  the  completion  of  said  Delinquent  Tax  Record  by  any  county  in 
this  State,  it  shall  be  the  duty  of  the  commissioners  court  to  cause  the 
same  to  be  published  in  some  newspaper  published  in  the  county,  for 
three  consecutive  weeks;  but  if  no  newspaper  is  published  in  the  county, 
such  list  may  be  published  in  a  newspaper  outside  of  the  county  to  be 
designated  by  the  commissioners  court  by  contract  duly  entered  into, 
and  a  publishers'  fee  of  25  cents  shall  be  taxed  against  such  tract  or 


General  Tax  Laws  of  the  State  of  Texas.  127 

parcel  of  land  so  advertised,  which  fee,  when  collected,  shall  be  paid 
into  the  county  treasury,  and  the  commissioners  court  of  said  county 
shall  not  allow  for  said  publication  a  greater  amount  than  25  cents  for 
each  tract  of  land  so  advertised,  and  said  publication,  and  any  other 
publications  in  a  newspaper  provided  for  in  this  act,  may  be  proved 
by  the  affidavit  of  the  printer  of  the  newspaper  in  which  the  publication 
was  made,  his  foreman,  or  principal  clerk,  annexed  to  a  copy  of  the 
publication,  specifying  the  times  when  and  the  paper  in  which  the  publi- 
cation was  made;  provided,  that  all  corrections  made  in  said  record,  un- 
der this  article,  be  noted  in  the  minutes  of  the  commissioners  court,  and 
shall  be  certified  by  the  county  clerk  to  the  Comptroller,  who  shall  note 
the  same  upon  his  Delinquent  Tax  Record;  provided,  that  in  the  event 
such  Delinquent  Tax  Record  be  not  published  correctly  in  accordance 
with  the  copy  furnished  such  newspaper,  then  no  compensation  shall  be 
allowed  for  such  publication. 

ART.  5232f.     SUITS  TO  FORECLOSE  TAX  LIEN.     (lb.) 

Twenty  days  after  the  publication  of  such  notice,  or  as  soon  thereafter 
as  practicable,  the  commissioners  court,  or  the  county  judge  acting  for 
said  court,  shall  file  a  list  of  all  lands  so  advertised  for  taxes  due  for  any 
year  or  number  of  years,  the  tax  on  which  remains  unpaid,  with  the 
county  clerk  of  the  county  in  which  such  lands  are  located,  or  if  unor- 
ganized, then  with  the  county  clerk  of  the  county  to  which  said  unor- 
ganized county  may  be  attached  for  judicial  purposes,  and  are  to  be 
sold  under  the  provisions  of  this  chapter  for  all  the  taxes,  interest, 
penalty  and  costs,  and  shall  cause  suit  to  be  filed  in  the  name  of  the 
State  of  Texas,  in  the  district  court  of  said  count}^,  or  if  unorganized, 
then  in  the  district  court  of  the  county  to  which  said  unorganized 
county  is  attached  for  judicial  purposes,  stating  therein  by  apt  reference 
to  lists  or  schedules  annexed  thereto,  a  description  of  all  lands  or  lots 
in  such  county  upon  which  taxes  and  penalty  have  remained  unpaid  for 
any  year  or  number  of  years  since  the  1st  day  of  January,  1885,  and  the 
total  amount  of  such  taxes,  with  interest  computed  thereon  to  the  time 
fixed  for  the  sale  thereof  at  the  rate  6  per  cent  per  annum,  and  shall 
pray  for  judgment  for  the  payment  of  the  several  amounts  so  specified 
therein,  and  in  default  thereof,  that  such  lands  be  sold  to  satisfy  said 
judgment  for  all  taxes,  interest,  penalty  and  costs,  and  for  such  other 
relief  to  which  the  State  may  be  entitled  under  the  law  and  facts.  All 
suits  to  enforce  the  collection  of  taxes,  as  provided  in  this  chapter,  shall 
take  precedence  and  have  priority  over  all  other  suits  pending  in  the 
district  court.    The  petition  in  such  suits  shall  be  signed  by  the  attorney 


128  General  Tax  Laws  of  the  State  of  Texas. 

bringing  the  suit,  and  shall  be  verified  by  the  affidavit  of  said  attorney, 
or  the  county  judge,  to  the  effect  that  the  averments  contained  in  said 
petition  are  true  to  the  best  knowledge  and  belief  of  affiant,  and  the 
pleadings  of  the  defendant,  except  those  of  law,  shall  be  verified  by  like 
affidavit  of  the  defendant,  his  agent  or  attorney.  The  county  collector, 
county  clerl:  and  county  assessor  shall  furnish  all  affidavits,  certified 
copies  of  the  records  of  their  respective  offices,  and  such  other  evidence 
as  may  be  in  their  possession  by  virtue  of  such  office,  as  may  be  applied 
for  by  the  county  attorney. 

1.  Taxes  due  to  counties  can  be  collected  in  a  suit  in  the  name  of  the  State 
alone.     Masterson  vs.  State,  42  S.  W.  Rep.,   100.3. 

2.  Statute  of  limitation  can  not  be  pleaded  as  a  bar  against  the  recovery  of 
delinquent  taxes.     Abnej'  vs.  State,  47  S.  W.  Rep.,  1043. 

3.  It  is  not  necessary  to  allege  in  the  petition  the  amount  of  interest  and 
penalties  due,  as  they  are  fixed  by  law.     VVatkins  vs.  State,  61  S.  W.  Rep.,  532. 

4.  Where  twenty-two  parcels  of  land  were  assessed  to  unknown  owners  as 
separate  tracts,  and  the  State  brought  twenty-two  suits  to  enforce  the  collection 
of  the  taxes,  it  was  not  error  to  refuse  to  consolidate  them.  Watkins  vs.  State, 
61  S.  W.  Rep.,  532. 

5.  It  is  error  to  render  judgment  by  default  upon  an  amended  petition  not 
sworn  to,  although  the  original  petition  was  verified.  Coekrell  vs.  State,  55  S. 
W.  Rep.,  579. 

ART.  5232g.     PARTIES,  ETC.;  SALE  AND  DEED  TO 

STATE.     (lb.) 

The  proper  persons  shall  be  made  parties  defendant  in  such  suits  and 
shall  be  served  with  process,  and  other  proceedings  had  therein  as  pro- 
vided by  law  for  suits  of  like  character  in  the  district  courts  of  this 
State;  and  in  case  of  foreclosure,  an  order  of  sale  shall  issue,  and  the 
land  sold  thereunder  as  in  other  cases  of  foreclosure;  but  if  the  defend- 
ant or  his  attorney  shall,  at  any  time  before  the  sale,  file  with  the  sheriff, 
or  other  officer  in  whose  hands  any  such  order  of  sale  shall  be  placed,  a 
written  request  that  the  property  described  therein  shall  be  divided  and 
sold  in  less  tracts  than  the  whole,  together  with  a  description  of  such 
subdivisions,  then  such  officer  shall  sell  the  lands  in  said  subdivisions 
as  the  defendant  may  request,  and  in  such  case  shall  only  sell  as  many 
subdivisions,,  as  near  as  may  be,  to  satisfy  the  judgment,  interest,  penal- 
ties and  costs,  and  after  the  payment  of  the  taxes,  interest,  penalties  and 
costs  adjudged  against  it,  the  remainder  of  the  purchase  price,  if  any, 
shall  be  paid  by  the  sheriff'  to  the  clerk  of  the  court  out  of  wliich  said 
execution  or  other  final  process  issued,  to  he  retained  by  him  subject  to 
the  order  of  the  court  for  the  period  of  two  years,  after  which  time  the 
court  may  order  the  same  to  be  paid  to  the  State  Treasurer,  who  shall 
hold  same  in  trust  to  be  paid  to  the  owner  against  whom  said  taxes  were 
assessed ;  provided,  any  one  claiming  the  same  shall  make  proof  of  his 


General  Tax  Laws  of  the  State  of  Texas.  129 

■claim  to  the  satisfaction  of  the  State  Treasurer  within  ten  3'^ears  after 
the  sale  of  said  lands  or  lots,  after  which  the  same  shall  be  governed  by 
the  law  regulating  escheats;  provided,  that  no  suit  shall  be  brought  to 
■enforce  such  lien  upon  any  land  that  a  sufficient  description  to  identify 
the  same  can  not  first  be  had;  and  provided  further,  that  if  there  shall 
be  no  bidder  for  such  land  that  the  county  attorney  shall  bid  said  prop- 
erty off  to  the  State  for  the  amount  of  all  taxes,  penalties,  interest  and 
costs  adjudged  against  said  property,  and  in  the  absence  of  the  county 
attorney  the  sheriff  is  authorized  to  bid  to  the  State,  when  there  are 
no  bidders;  and  it  shall  be  the  duty  of  the  district  clerk  to  immediately 
make  report  of  such  sale  in  duplicate,  one  to  the  Comptroller  of  Public 
Accounts,  and  one  to  the  commissioners  court,  on  blanks  to  be  prescribed 
and  furnished  by  the  Comptroller.  And  in  all  such  cases  where  the 
property  is  bid  off  to  the  State,  it  shall  be  the  duty  of  the  sheriff  to  make 
and  execute  deeds  to  the  State,  using  forms  to  be  prescribed  and  fur- 
nished by  the  Comptroller,  showing,  in  each  case,  the  amount  of  taxes, 
interest,  penalty  and  costs  for  which  sold,  and  the  clerk's  fee  for  record- 
ing deeds  as  hereinafter  provided.  He  shall  cause  such  deeds  to  be  re- 
corded in  the  records  of  deeds,  by  the  county  clerk  of  his  county,  and 
when  so  recorded  shall  forward  the  same  to  the  Comptroller;  and  the 
county  clerk  shall  be  entitled  to  a  fee  of  one  dollar  for  recording  each 
such  deed  to  the  State,  to  be  taxed  as  other  costs.  And  when  lands  thus 
sold  to  the  State  shall  be  redeemed,  it  shall  be  the  duty  of  the  collector 
of  taxes,  when  any  such  redemption  is  made,  to  make  the  proper  dis- 
tribution of  the  moneys  received  by  him  in  such  redemption,  paying  to 
each  officer  the  amount  of  costs  found  to  be  due,  and  to  the  State  and 
county  the  taxes,  interest  and  penalties  due  each,  respectively. 

1.  A  petition  by  the  State  to  recover  taxes  assessed  against  the  "unknown 
■owner"  of  certain  described  lands^  in  a  suit  against  the  owners,  and  to  fore- 
close the  State's  lien  thereon,  which  failed  to  show  that  defendants  ever  owned 
■or  claimed  any  interest  in  such  land,  is  fatally  defective.  State  vs.  Mantooth, 
49  S.  W.  Rep..  68.3. 

2.  A  judgment  for  taxes  against  the  unknown  heirs  of  a  former  owner  is 
void  as  to  the  owner  under  grant  from  the  deceased,  and  who  had  no  notice  of 
the  suit.     Green  vs.  Robertson,  70  S.  VV.  Rep.,  345. 

3.  A  judgment  directing  sale  of  several  tracts  of  land  to  pay  taxes  in  gross 
does  not  violate  Article  8,  Section  15,  of  the  State  Constitution,  as  Article  5232g 
gives  the  owner  the  right  to  require  the  sheriff  to  sell  each  tract  separately. 
Masterson  vs.   State,   42   S.  W.  Rep.,   1003. 

4.  In  a  foreclose  suit  for  taxes  on  a  homestead  the  wife  is  not  a  necessary 
party.     Berry  vs.  City  of  San  Antonio,  46  S.  W.  Rep.,  273. 

5.  Where  the  owner  of  the  land  is  in  actual  possession  thereof,  he  can  not 
"be  deprived  of  title  by  a  suit  for  delinquent  taxes  against  an  unknown  owner. 
Hollywood  vs.  Wellhaiisen,  68  S.  W.  Rep.,  329. 


130  GrENERAL   TaX   LaWS    OF   THE    StATE    OF   TeXAS. 

ART.  5232'h.  SHERIFF  TO  EXECUTE  DEEDS.   (lb.) 

In  all  cases  in  which  lands  have  been  sold,  or  may  be  sold,  for  default 
in  the  payment  of  taxes,  it  shall  be  lawful  for  the  sheriff  selling  the 
same,  or  any  of  his  successors  in  office,  to  make  a  deed  or  deeds  to  the 
purchaser  or  to  any  other  person  to  whom  the  purchaser  may  direct  the 
deed  to  be  made,  and  any  such  deed  shall  be  held  in  any  court  of  law  or 
equity  in  this  State  to  vest  a  good  and  perfect  title  in  the  purchaser 
thereof,  subject  to  be  impeached  only  for  actual  fraud. 

1.  Without  order  of  sale  sheriff  can  make  no  valid  sale,  and  his  deed  "vests 
good  and  perfect  title"  only  when  he  sells  by  virtue  of  an  order  of  sale.  Hous- 
sels  vs.  Taylor,  58  S.  W.  Rep.,  102. 

ART.  52321.     ATTORNEY  TO  REPRESENT  STATE;  FEES, 

ETC.     (lb.) 

The  county  attorney,  or  district  attorney  in  counties  where  there  is 
no  county  attorney,  shall  represent  the  State  and  county  in  all  suits 
against  delinquent  taxpayers  that  are  provided  for  in  this  chapter,  and 
all  sums  collected  shall  be  paid  immediately  to  the  county  collector. 

In  no  case  shall  the  compensation  for  said  county  attorney  be  greater 
than  three  dollars  for  the  first  tract  in  one  suit,  and  one  dollar  for  each 
additional  tract,  if  more  than  one  tract  is  embraced  in  same  suit  to 
recover  taxes,  interest,  penalty  and  costs;  provided,  that  those  county  at- 
torneys who  may  have  heretofore  or  may  hereafter  institute  said  suits 
shall  be  entitled  to  an  equal  division  with  their  successor  in  office  of  the 
fees  allowed  herein  on  all  suits  instituted  by  them,  where  the  judgment 
has  not  been  obtained  prior  to  the  vacation  of  their  office.  The  collector 
of  taxes,  for  preparing  the  delinquent  list  and  separating  the  property 
previously  sold  to  the  State  from  that  reported  to  be  sold  as  delinquent 
for  the  preceding  year,  and  certifying  the  same  to  the  commissioners 
court,  shall  be  entitled  to  a  fee  of  one  dollar  for  each  correct  assessment 
of  the  land  to  be  sold,  said  fee  to  be  taxed  as  Costs  against  the  delin- 
quent. The  sheriff  shall  be  entitled  to  a,  fee  of  one  dollar  for  selling  and 
making  deed  thereto  to  each  purchaser  of  land  that  he  sells  under  judg- 
ment for  taxes,  which  fee  shall  be  taxed  as  costs  of  suit,  and  the  district 
clerk  shall  be  entitled  to  a  fee  of  one  dollar  and  fifty  cents  in  each  case, 
to  be  taxed  as  costs  of  suit.  And  the  county  clerk,  for  making  out  and 
recording  the  data  of  each  delinquent  assessment,  and  for  certifying  the 
same  to  the  commissioners  court  for  correction,  and  for  noting  the  same 
in  the  minutes  of  the  commissioners  court,  and  for  certifying  the  same, 
with  corrections,  to  the  Comptroller,  and  noting  the  same  on  his  delin- 


General  Tax  Laws  of  the  State  of  Texas.  131 

quent  tax  record,  shall  receive  the  sviiu  of  one  dollar,  to  1)C  taxed  as  costs 
against  the  land  in  each  suit;  provided,  that  in  no  case  shall  the  State 
or  coiint}^  be  liable  for  such  fees,  but  in  each  case  they  shall  be  taxed  as 
costs  against  the  land  to  be  sold  under  judgment  for  taxes  and  paid 
out  of  the  proceeds  of  sale  of  same  after  the  taxes,  penalty  and  interest 
due  thereon  to  the  State  are  paid;  provided,  that  where  two  or  more  un- 
improved city  or  town  lots  belonging  to  the  same  person  and  situated  in 
the  same  city  or  town  shall  all  be  included  in  the  same  suit  and  costs, 
except  those  of  advertising,  which  shall  be  25  cents  for  every  ten  lots, 
or  any  number  less  than  ten,  taxed  against  them  collectively  just  as  if 
they  were  one  tract  or  lot;  and,  provided  further,  that  where  suits  have 
been  brought  by  the  State  against  delinquents  to  recover  tax  due  by  them 
to  the  State  and  county,  the  said  delinquent  may  pay  the  amount  of  the 
tax,  interest,  penalties  and  all  accrued  costs  to  the  county  collector  dur- 
ing the  pendency  of  such  suit,  and  the  county  attorney  shall  receive  as 
compensation  therefor  two  dollars  for  the  first  tract  and  one  dollar  for 
each  additional  tract  embraced  in  said  suit,  and  the  district  clerk  shall 
receive  only  one  dollar,  and  the  sheriff  only  one  dollar  in  each  case;  but 
these  fees  shall  be  in  lieu  of  the  fees  provided  for  such  officers  where  suits 
are  brought  as  hereinbefore  provided. 

1.  Where  property  is  sold  for  taxes  and  bid  in  by  the  State,  the  fees  and 
costs  are  not  to  be  advanced  by  the  State  in  the  first  instance.  If  the  property 
is  redeemed  by  tlie  owner,  unpaid  fees  and  costs  are  included  in  tlie  redemption 
price  and.  held  by  the  State  for  the  collector.  Dean  vs.  State,  54  Texas,  313; 
Kamsey  vs.  State,  78  Texas,  604;    14  S.  W.  Rep.,  793. 

2.  Upon  redemption,  the  sheriff  is  only  entitled  to  his  costs,  not  to  interest, 
or  double  costs  and  fees.     Ramsey  vs.  State,  78  Texas,  604;   14  S.  W.  Rep.,  793. 

3.  The  fees  allowed  officers  under  Article  5232i  can  be  charged  for  each  year 
that  the  taxes  are  delinquent.     State  vs.  Wolfe,  51   S.  W.  Rep.,  657. 

4.  If  the  suit  is  commenced  by  one  county  attorney  and  his  term  expires  be- 
fore judgment  is  rendered,  and  another  is  elected  his  successor,  during  whose 
term  judgment  is  rendered,  the  attorney's  fee  should  be  divided  equally  between 
them.     Swayne  vs.  Terrell,  48  S.  W.  Rep.,  218. 

5.  In  1897  the  taxpayer  owned  105  tracts  of  land,  which  he  rendered  to  the 
tax  assessor  for  taxation  for  1897  by  one  rendition,  describing  the  land.  etc. 
The  taxes  were  not  paid,  and  the  land  was  reported  delinquent,  advertised  and 
suit  brought,  as  provided  by  the  delinquent  tax  Act  of  1897.  The  county  clerk 
did  not  record  the  delinquent  list.  Held:  County  attornev's  fee,  $107;  tax 
collector's  fee,  $105;  sheriff's  fee,  $1.00;  publishing' delinquent  list,  $26.25;  dis- 
trict clerk's  fee,  $1.50.  County  clerk  entitled  to  nothing,  because  he  did  not 
record  the  list.  (Findings  of  district  court  of  Clay  county  in  cause  Xo.  1415, 
State  vs.  Scott,  April  18,  1899.  Affirmed  orally  "by  Coiirt  of  Civil  Appeals, 
Second  District,  November  11,  1899.  Writ  of  error  denied  by  Supreme  Court, 
January  18,   1900.     Case  not  reported.) 

6.  In  counties  where  the  delinquent  tax  record  has  been  compiled  for  years 
from  1885  to  1896,  the  fee  of  $1.00  for  the  collector  is  not  chargeable  for  any 
year  embraced  in  such  record.     Opinion  of  Attorney  General. 


132  General  Tax  Laws  of  the  State  of  Texas. 

ART.  5232J.     PENALTY  FOR  FAILURE  TO  PAY  TAXES;  SALE 

OF  PERSOI^AL  PROPERTY;  COLLECTOR  TO  MAKE 

LIST  OF  DELINQUENT  LANDS.     (lb.) 

If  any  person  shall  fail  or  refuse  to  pay  the  taxes  imposed  upon  him 
or  his  property  by  law  until  the  31st  day  of  January  next  succeeding  the 
return  of  the  assessment  rolls  of  the  county  to  the  Comptroller,  a  penalty 
of  10  per  cent  on  the  entire  amount  of  such  taxes  shall  accrue,  which 
penalty,  when  collected,  shall  be  paid  proportionately  to  the  State  and 
county,  and  the  collector  of  taxes  shall,  by  virtue  of  his  tax  rolls,  seize 
and  levy  upon  and  sell  so  much  personal  property  belonging  to  such 
person  as  may  be  sufficient  to  pay  his  taxes,  together  with  the  penalty 
above  provided,  interest,  and  all  costs  accruing  thereon.  If  no  personal 
property  be  found  for  seizure  and  sale,  as  above  provided,  the  collector 
shall,  on  the  31st  day  of  March  of  each  year  for  which  the  State  and 
county  taxes,  for  the  preceding  year  only,  remain  unpaid,  make  up  a  list 
of  the  lands  and  lots  on  which  the  taxes  for  such  preceding  year  are  de- 
linquent, charging  against  the  same  all  taxes  and  penalties  assessed 
against  the  owner  thereof. 

Said  list  shall  be  made  in  triplicate  and  shall  be  presented  to  the  com- 
missioners court  for  examination  and  corrections  of  any  errors  that  may 
appear,  and  when  so  examined  and  corrected  by  the  commissioners  court, 
such  lists  in  triplicate  shall  be  approved  by  said  court,  and  one  copy 
thereof  shall  be  filed  with  the  county  clerk,  and  one  copy  retained  and 
]3reserved  by  the  collector,  and  one  copy  forwarded  to  the  Comptroller 
with  his  annual  settlement  reports. 

When  such  list  of  lands  and  lots,  delinquent  for  the  preceding  year 
only,  is  corrected,  as  provided  for  in  this  article,  then  such  list  shall  be 
immediately  advertised,  as  provided  for  in  Article  5232e,  and,  after 
such  advertisement,  suit  shall  be  instituted  against  delinquents  for  all 
taxes  and  penalties  due,  in  the  district  court,  as  above  provided,  and  such 
list,  as  furnished  by  the  tax  collector,  and  corrected  by  the  commissioners 
court,  and  the  assessment  rolls  or  books  on  file  in  the  collector's  office, 
or  either  said  list  or  assessment  rolls  or  books  shall  be  prima  facie  evi- 
dence that  all  the  requirements  of  the  law  have  been  complied  with  by 
the  officers  or  courts  charged  with  any  duty  thereunder  as  to  the  regu- 
larity of  listing,  assessing,  levying  all  taxes  therein  mentioned,  and  re- 
porting as  delinquent  any  real  estate  whatsoever,  and  that  the  amount 
alleged  against  said  real  estate  is  a  true  and  correct  charge ;  and  in  cases 
in  which  the  description  of  the  real  estate  in  said  list  or  assessment  rolls 
or  books  is  not  sufficient  to  identify  the  same,  and  of  which  property 
there  is  sufficient  description  in  the  inventories  of  the  assessor's  office, 


General  Tax  Laws  of  the  State  of  Texas.  133 

then  said  inventories  shall  be  admissible  as  evidence  of  the  description 
of  said  property. 

In  the  counties  where  the  Delinquent  Tax  Eecord  for  former  years 
has  not  been  furnished,  as  provided  for  in  Article  5232c,  the  collector  of 
taxes  shall,  also,  at  the  same  time,  make,  in  triplicate,  a  list  of  all  lands 
and  lots  that  have  been  previously  sold  to  the  State  for  taxes  of  former 
years  which  have  not  been  redeemed  and  on  which  the  taxes  are  delin- 
quent for  the  preceding  year,  and  shall  present  the  same  to  the  commis- 
sioners court  for  examination  and  correction  of  any  error  that  may  ap- 
l^ear,  and  when  so  examined  and  corrected  by  the  commissioners  court, 
such  lists,  in  triplicate,  shall  be  approved  by  said  court,  and  one  copy 
thereof  shall  be  filed  with  the  county  clerk,  one  retained  and  preserved 
by  the  collector,  and  one  copy  forwarded  to  the  Comptroller,  with  his  an- 
nual settlement  reports. 

1.  Under  this  article  taxes  are  delinquent  on  February  1st  of  each  year.  The 
provision  as  to  the  tax  collector  on  March  31st  of  each  year,  making  a  list  of 
delinquent  taxes,  has  no  referencf-  whatever  to  the  time  when  taxes  are  delin- 
quent.    Clark  vs.  Elmendorf,  78  S.  W.  Rep.,  539. 

2.  The  homestead  is  not  liable  for  the  penalty  of  10  per  cent  provided  by 
this  article.     City  of  Marlin  vs.  Green,  78  S.  W.  Rep.,  704. 

3.  Proceedings  can  be  had  to  enforce  the  collection  of  delinquent  taxes  even 
before  the  Comptroller  has  prepared  the  delinquent  tax  record.  IMasterson  vs 
State,  42  S.  W.  Rep.,  1003. 

4.  A  sale  in  gross  of  different  tracts  of  land  for  payment  of  delinquent  taxes 
and  penalties  is  valid  under  Article  8,  Section  15,  State  Constitution.  Master- 
son  vs.  State,  42  S.  W.  Rep.,  1003. 

5.  The  list  referred  to  in  this  article  is  not  the  one  dealt  with  in  Article 
5232c.     Watkins  vs.  State,  61  S.  W.  Rep.,  533. 

AET.  5232k.     CITIES,  TOWNS,  AND  SCHOOL  DIS- 
TRICTS,    (lb.) 

Any  incorporated  city  or  town  or  school  district  shall  have  the  right 
to  enforce  the  collection  of  delinquent  taxes  due  it  under  the  provisions 
of  this  chapter. 

ART.  52321.     EXEMPTIONS  FROM  THIS  CHAPTER.     (lb.) 

Real  estate  which  may  have  been  rendered  for  taxes  and  paid  under 
erroneous  description  given  in  assessment  rolls,  or  lands  that  may  have 
been  doubly  assessed  and  taxes  paid  on  one  assessment,  or  lands  which 
may  have  been  assessed  and  taxes  paid  thereon  in  a  county  other  than  the 
one  in  which  they  are  located,  or  lands  which  may  have  been  sold  to  the 
State  and  upon  which  taxes  have  been  paid  and  through  error  not 
credited  in  the  assessment  rolls,  shall  not  be  deemed  subject  to  the  pro- 
visions of  this  chapter. 


134  General  Tax  Laws  of  the  State  of  Texas. 

When  called  upon,  the  Commissioner  of  the  General  Land  Office  shall 
furnish  the  county  judge  of  any  county  compiling  its  own  delinquent 
tax  record,  officially,  with  such  information  as  may  be  necessary  to  en- 
able him  to  determine  the  validity  or  locality  of  such  surveys  and  grants 
as  have  not  been  shown  by  the  printed  abstracts  of  the  Land  Office. 

1.  The  provisions  of  Chapter  5a,  Title  104,  do  not  apply  where  a  person  has 
assessed  and  paid  taxes  on  his  property,  but  under  an  erroneous  description. 
Hollywood  vs.  Wellhausen,  68  S.  W.  Rep.,  331. 

ART.  5332m.     EIGHT  OF  REDEMPTION  BEFORE  SALE.     (lb.) 

Any  delinquent  taxpayer  whose  lands  have  been  returned  delinquent 
or  re|)orted  sold  to  the  State  for  taxes  due  thereon,  or  any  one  having  an 
interest  therein,  may  redeem  the  same  at  any  time  l)efore  his  lands  are 
sold  under  the  provisions  of  this  chapter  by  paying  to  the  collector  the 
taxes  due  thereon  since  January  1,  1885,  with  interest  at  the  rate  of  6 
per  cent  per  annum  and  all  costs  and  the  jDcnalty  of  10  per  cent,  as  pro- 
vided for  in  Article  5232j ;  provided,  such  penalty  has  accrued  under 
the  provisions  and  since  the  passage  and  taking  effect  of  this  chapter. 

ART.  5232n.     REDEMPTIOIst  AFTER  SALE.     (lb.) 

Where  lands  are  sold  under  the  provisions  of  this  chapter,  the  owner 
or  any  one  having  an  interest  therein,  shall  have  the  right  to  redeem  said 
land,  or  his  interest  therein,  within  two  years  from  the  date  of  said 
sale  upon  the  payment  of  double  the  amount  paid  for  the  land. 

1.  The  owner  of  land  is  entitled  to  possession  during  the  two  years  allowed 
for  redem])tion.  Masterson  vs.  State.  42  S.  W.  Rep.,  1003;  City  of  Marlin  vs. 
Green,  79  S.  W.  Rep.,  40. 

2.  The  mere  fact  that  a  tender  was  made  through  an  agency  not  known  to 
purchaser  to  have  an  interest  in  the  land  can  not  affect  the  question.  The  real 
owner  is  given  the  right  by  statute  to  redeem,  and  there  is  no  law  whicli  re- 
quires him  to  exhibit  his  evidence  of  right  at  the  time  of  redemption.  Logan's 
Heirs  vs.  Logan,   72  S.   W.  Rep.,  418. 

ART.  52320.     NOTICE  TO  NON-RESIDENTS,  AND  OTHER  PRO- 
CEEDINGS IN  SUITS  FOR  TAXES.     (lb.) 

AVherever  the  owner  or  owners  of  any  lands  or  lots  returned  delinquent 
or  reported  sold  to  the  State,  or  that  may  hereafter  be  reported  sold  or 
returned  delinquent  for  the  taxes  due  thereon  for  any  year  or  number 
of  years,  are  non-residents  of  the  State,  or  the  name  of  the  owner  or 
owners  of  said  land  or  lots  be  unknown,  then  upon  affidavit  setting  out 
that  the  owner  or  owners  are  non-residents  or  that  the  owner  or  owners 
are  unknown  to  the  attorney  for  tlie  State  and  after  inquiry  can  not  be 


General  Tax  Laws  of  the  State  of  Texas.  135 

ascertained,  said  parties  shall  be  cited  and  made  parties  defendant  by 
notice  in  "The  name  of  the  State  and  county  directed  to  all  persons 
owning  or  having  or  claiming  any  interest  in  the  following  described 

land  delinquent  to  the  State  of  Texas  and  county  of ,  for  taxes, 

towit:  (here  set  out  description  of  the  land  as  contained  on  the  assess- 
ment roll  and  such  further  description  obtainable  in  the  petition),  which 

said  land  is  delinquent  for  taxes  for  the  following  amounts,  $ for 

State  taxes,  and  $ for  county  taxes,  and  you  are  hereby  notified  that 

suit  has  been  brought  by  the  State  for  the  collection  of  said  taxes,  and 

you  are  commanded  to  appear  and  defend  such  suit  at  the  term 

of  the  district  court  of county,  and  State  of  Texas,  and  show  cause 

why  judgment  shall  not  be  rendered  condemning  said  land  (or  lot),  and 
ordering  sale  and  foreclosure  thereof  for  said  taxes  and  costs  of  suit," 
which  notice  shall  be  signed  by  the  clerk  and  shall  he  published  in  some 
newspaper  published  in  said  county  one  time  a  week  for  three  consecutive 
weeks.  If  there  is  no  new^spaper  published  in  the  county  then  notice 
may  be  given  by  publication  in  a  paper  in  an  adjoining  county.  A 
maximum  fee  of  2^  cents  per  line  (seven  words  to  count  a  line)  for  each 
insertion  may  be  attached  for  publishing  the  citation  as  above  provided 
for.  If  the  publication  of  such  citation  can  not  be  had  for  the  compensa- 
tion provided  for  in  this  article  then  publication  of  the  citation  herein 
j)rovided  may  be  made  by  posting  a  copy  at  three  different  places  in  the 
county,  one  of  which  shall  be  at  the  court  house  door.  It  shall  be  lawful 
in  all  cases  to  set  forth  in  the  petition  the  name  of  all  parties  interested 
as  far  as  ascertained,  and  make  them  parties,  and  also  to  join  and  make 
defendants  all  persons  having  or  claiming  any  legal  or  equitable  interest 
in  the  land  described  in  the  petition,  and  such  suit  after  such  publica- 
tion shall  be  proceeded  with  as  in  other  cases,  and  whether  any  party 
or  parties  make  defense  or  not  on  the  trial  of  said  case  the  State  and 
county  shall  be  entitled  to  prove  the  amount  of  taxes  due  and  shall  have 
a  decree  for  the  sale  of  said  land  or  lot  as  in  those  cases  where  defendant 
-owners  have  been  personally  served  and  defend  suit,  and  a  sale  of  said 
land  or  lot  shall  be  had  and  be  as  binding  as  where  defendants  were 
personally  served  with  process.  In  all  suits  for  taxes  due  the  defendant 
shall  be  entitled  to  credits  he  can  show  due  him  for  any  year  or  number 
of  years  for  which  he  may  be  able  to  produce  receipts,  but  the  State 
shall  have  judgment  and  foreclosure  of  tax  lien  for  any  year  or  years 
sued  for  where  the  defendan.t  can  not  offer  receipt  or  other  positive 
proof  showing  the  payment  of  the  claim  for  the  taxes. 

1.  A  notice  directed  to  the  sheriff  or  constable,  instead  of  to  all  persons 
owninfT  or  claiming  any  interest  in  the  land,  etc.,  is  fatally  defective.  Earnest 
va.  Glaser,  74  S.  W.  Rep.,  606. 


136  General  Tax  Laws  of  the  State  of  Texas. 

2.  In  suits  against  unknown  owners  the  citation  must  be  in  substantial  com- 
pliance with  Article  5232o,  and  must  state  that  a  foreclosure  of  the  lien  is- 
desired.  Netzorg  vs.  Geren,  62  S.  W.  Rep.,  789;  Earnest  vs.  Glaser,  74  S.  W. 
Rep.,  605. 

3.  The  statute  gives  the  form  of  citation  to  be  issued,  and,  in  passing  on  the 
validity  of  the  citation,  it  alone  is  to  be  looked  to.  Kenson  vs.  Gage,  79  S.  W. 
Rep.,  606. 

4.  The  citation  must  be  in  compliance  with  the  statute.  Babcock  vs.  Wolf- 
farth,  80  S.  W.  Rep.,  642. 

5.  A  judgment  by  default  for  delinquent  taxes  and  foreclosure  of  tax  lien 
against  a  non-resident  cited  by  publication  is  not  supported  unless  an  attorney 
ad  litem  is  appointed,  and  a  statement  of  the  evidence  approved  by  the  judge 
is  filed  as  a  part  of  the  record.     Garvey  vs.  State,  13  T.  C.  R.,  646;  786. 

ART.  5232p.     LAXDS  IX  CITIES  AND  TOWNS.      (lb.) 

In  any  incorporated  city  or  town  in  wliich  any  lots  or  blocks  of  land 
situated  within  the  corporate  limits  of  said  city  or  town  have  been  re- 
turned delinquent  or  reported  sold  to  said  city  or  town  for  the  taxes  due 
thereon,  the  city  council  may  prepare  lists  of  delinquents  in  the  same 
manner  as  is  provided  for  in  Article  5232c,  and  when  such  lists  shall  be 
certified  to  as  correct  by  the  mayor  of  said  city  or  town,  the  city  council 
may  direct  the  city  attorney  to  file  suit  in  the  district  court  of  the  county 
in  which  said  city  or  town  is  situated,  for  the  recovery  of  the  taxes  due 
on  said  property  together  with  penalty,  interest  and  costs  of  suit,  which 
suits  may  be  brought  in  the  same  manner  as  is  provided  in  Article  5232e 
for  the  bringing  of  suits  by  the  county  attorney. 

ART.  5232q.     PROCEEDINGS  WHERE  LANDS  CAN  NOT  BE 
EASILY  DESCRIBED.     (lb.) 

In  counties  in  which  the  subdivisions  of  surveys  are  not  regularly 
numbered,  and  in  cities  or  towns  in  which  the  blocks  or  subdivisions  are 
not  numbered,  or  are  so  irregularly  numbered  as  to  make  it  difficult  or 
impossible  for  the  assessor  to  list  the  same,  the  commissioners  court  of 
such  counties  may  have  all  the  blocks  and  subdivisions  of  surveys  platted 
and  numbered  so  as  to  identify  each  lot  or  tract,  and  to  furnish  the  as- 
sessor with  maps  showing  such  numbering;  and  an  assessment  of  any 
property  by  such  numbering  on  said  maps  shall  be  sufficient  description 
thereof  for  all  purposes,  and  such  maps,  or  a  certified  copy  of  same  or 
any  part  thereof,  shall  be  admissible  as  evidence  in  all  courts ;  provided, 
that  the  cost  of  making  said  survey  and  plats  shall  be  defrayed  by  the 
county  in  which  said  property  is  situated  and  of  which  the  said  commis- 
sioners court  ordered  the  said  surveys  and  plats  made;  provided,  that  the 
cost  of  any  map  of  a  town  or  city  shall  be  paid  by  such  town  or  city  when 
ordered  by  the  town  or  city. 


General  Tax  Laws  of  the  State  of  Texas. 


137 


CHAPTER  Vb. 


TAXES-PROVIDING  FOR  THE  ASSESSMENT  AND  COLLECTION  OF,  IN 

CERTAIN  CASES. 

(Chapter  131,  Acts  Twenty-ninth  Legislature,  p.  321.) 


Sec. 
List    of    lands    not    assessed    to    be    sent 

to   the   assessor 1 

Assessor    to    post    copy    of    notice    and 

list    2 

Owner     to     assess     land     within     twenty 

days;    if    he    fails,    assessor    to    assess, 

how  3 


Sec. 

Board  of  eiiualization  to  pass  on  assess- 
ment        4 

Supplemental  tax  rolls  to  be  prepared 
and  taxes  collected 5 

Officers  failing  to  perform  duty;  punish- 
ment        6 

Assessor's  fee  7 


Section  1.  List  of  Lands  Not  Assessed  to  be  Sent  to  the  As- 
sessor. (Acts  of  1905.) — That  whenever  it  shall  appear  to  the  Comp- 
troller of  Public  Accounts  of  the  State  from  an  inspection  of  the  tax 
rolls  of  any  county  of  the  State,  or  otherwise,  that  any  lands  in  such 
county  subject  to  taxation  have  not  been  assessed  for  taxation  for  any 
year  since,  and  including  the  year  1900,  it  shall  be  his  duty,  and  he  is 
hereby  required  to  make  a  list  of  such  lands  and  send  the  same  to  the 
tax  collector  of  such  county  by  registered  letter,  properly  addressed,  ac- 
companying such  list  with  instructions  to  such  tax  assessor  to  assess 
such  lands  for  taxes  for  the  years  for  which  they  have  not  been  assessed 
as  shown  by  said  list. 

Sec.  2.  Assessor  to  Post  Copy  of  Notice  and  List. — Upon  re- 
ceipt of  such  list  the  tax  assessor  shall  immediately  post  a  copy  of  such 
notice  and  list  at  the  court  house  door  of  his  county,  noting  upon  such 
copy  the  date  of  such  posting;  and  the  owners  of  the  lands  embraced  in 
such  list  shall  have  the  right  at  any  time  within  twenty  days  of  such 
posting  to  render  the  same  to  the  tax  assessor  for  the  taxes  for  the  years 
for  which  they  have  not  been  assessed  for  taxes,  or  for  any  of  such  years 
as  shown  l:)y  such  notice,  in  the  same  manner  as  is  provided  for  the  ren- 
dition of  other  property  for  taxes  under  the  provisions  of  the  General 
Laws  for  that  purpose. 

Sec.  3.  Owner  to  Assess  Land  Within  Twenty  Days;  If  He 
Fails,  Assessor  to  Assess,  How. — Should  any  of  the  said  lands  remain 
unrendered  by  the  owners  or  owner  thereof,  under  the  provisions  of 
Section  2  of  this  act,  for  any  of  the  years  for  which  the  same  have  not 
been  assessed  according  to  said  notice  and  lists,  for  twenty  days  after 


138  General  Tax  Laws  of  the  State  of  Texas. 

the  date  of  the  posting  of  such  notice,  it  shall  be  the  duty  of  the  tax 
assessor,  and  he  is  hereb}^  required,  immediately  upon  the  expiration  of 
such  time,  to  assess  for  taxes  at  their  true  value  such  lands  so  remaining 
unrendered  and  unassessed  for  each  of  the  years  since  and  including  the 
year  1900,  and  including  the  year  siich  lists  are  made  up  by  the  Comp- 
troller, listing  the  same  in  the  name  of  "Unknown  Owners,"  and  charg- 
ing up  to  said  lands  the  taxes,  State  and  county,  for  which  they  are 
liable  for  each  of  such  years,  valuing  such  lands  at  their  true  and  full 
value  as  provided  in  Article  5088,  Revised  Civil  Statutes,  If  any  of 
said  lands  are  lands  purchased  from  the  State  as  belonging  to  the  school 
fund,  the  universit}^,  or  any  of  the  asylums  of  the  State,  and  held  under 
such  contract  of  purchase  upon  which  a  part  of  the  purchase  money  is 
still  due,  such  lands  being  unpatented,  no  deduction  shall  l^e  made  in  the 
value  of  said  lands  for,  or  on  account  of,  such  iinpaid  purchase  money, 
but  they  shall  be  valued  at  their  full  and  true  value  as  though  paid  out 
and  patented. 

Sec.  4.  Board  of  Equalization"  to  Pass  on  Assessment. — The 
tax  assessor  shall  make  up  lists  showing  such  assessments  and  deliver 
the  same  to  the  county  judge,  who  shall  at  once,  unless  a  regular  session 
is  held  within  ten  days  thereafter,  call  a  meeting  of  the  commissioners 
court  in  special  session,  as  a  board  of  equalization  for  the  purpose  of 
passing  upon  said  assessment  lists  in  the  manner  provided  in  case  of 
regular  assessments  in  so  far  as  the  provisions  of  the  statute  with  regard 
thereto  are  applicable.  It  shall  be  the  duty  of  the  commissioners  court 
without  delay  to  act  upon  said  supplemental  assessment  lists  as  to  the 
value  of  the  property  embraced,  and  when  said  values  have  been  equal- 
ized as  required  by  law,  to  approve  the  same,  and  to  approve  the  rolls 
made  up  by  the  tax  assessor  in  accordance  therewith;  provided,  that  the 
commissioners  court  shall  have  no  authority  to  alter  said  assessment 
lists,  or  in  any  way  interfere  with  such  assessments,  except  as  to  the 
values  of  property  embraced  therein,  in  equalizing  the  same  as  provided 
by  law,  and  to  strike  therefrom  any  lands  that  have  been  already  as- 
sessed for  taxes  at  their  true  market  value  for  the  years  for  which  they 
are  assessed  on  said  supplemental  rolls  and  such  taxes  paid. 

Sec.  5.  Supplemental  Tax  Rolls  to  be  Prepared  and  Taxes 
Collected.  —  After  such  supplemental  assessment  lists  as  are  herein 
provided  for  have  l)een  passed  upon  by  tlie  board  of  equalization  as 
herein  provided,  supplemental  tax  rolls  shall  be  prepared  by  the  tax 
assessor  and  approved  by  the  commissioners  court  as  is  required  by  law 
in  case  of  the  regular  assessment  for  taxes,  and  thereafter  the  taxes  due 
according  to  such  supplemental  rolls  shall  be  collected  as  in  case  of  other 


General  Tax  Laws  of  the  State  of  Texas.  139 

taxes,  and  ii'  not  paid,  such  proceedings  shall  be  had  for  their  collec- 
tion as  in  case  of  other  taxes. 

Sec.  6.  Officers  Failing  to  Perform  Duty;  Punishment,  Etc. 
— If  any  tax  assessor,  or  the  county  judge,  or  any  member  of  the  com- 
missioners court  shall  intentionally  or  wilfully  neglect,  fail  or  refuse 
to  perform  any  of  the  acts  herein  required  to  be  done  by  such  officers, 
he  shall  be  guilty  of  a  misdemeanor,  and  on  conviction  thereof  shall  be 
punished  by  fine  of  not  less  than  one  hundred,  nor  more  than  five  hun- 
dred dollars,  or  by  imprisonment  in  the  county  jail  for  not  less  than 
one  month  nor  more  than  one  year;  or  by  both  such  fine  and  imprison- 
ment. Such  offenses  may  be  prosecuted  upon  indictment  or  information 
in  any  county  of  the  judicial  district  to  which  such  county  belongs  other 
than  the  county  in  which  the  offense  is  committed. 

Sec.  7.  Assessor's  Fee. — For  making  the  supplemental  assessments 
provided  herein  the  tax  assessor  shall  be  entitled  to  the  same  fees  to  be 
paid  in  the  same  manner  as  is  provided  by  law  in  case  of  regular  as- 
sessments. This  act  is  cumulative  of  all  other  laws  upon  the  same  sub- 
ject. 


140 


General  Tax  Laws  of  the  State  of  Texas. 


CHAPTER  Vc. 


TAXES-PROYIDING}  FOR  THE  ASSESSMENT  AND  COLLECTION  OF,  IN 

CERTAIN  CASES. 

(Chapter  130,  Acts  Twenty-ninth  Legislature,  p.  318.) 


Sec. 
Commissioners     court    to     order    list    of 
properties    to    be    made    in    triplicate, 

when    1 

Property  to  be  re-assessed 2 

List  to  constitute  lien  for  taxes 3 

Advertisement  and  suit 4 

Commissioners     court    may    correct    and 

reduce,   when  5 


Sec. 

Commissioners  court  may  contract  for 
collection  of  taxes & 

Validation  of  assessment  where  descrip- 
tion   defective    7 

Delinquent  tax  record  to  be  published..    8 


Section  1.  Commissioners  Court  to  Order  List  of  Properties  to 
be  Made  in  Triplicate,  When.  —  That  whenever  the  commissioners 
court  of  any  county  in  this  State  shall  discover,  through  notice  from 
the  tax  collector  or  othei-wise,  that  any  real  property  has  been  omitted 
from  the  tax  rolls  for  any  year  or  years  since  1884,  or  shall  find  that  any 
previous  assessment  on  any  real  property  for  the  years  mentioned  are  in- 
valid, or  have  been  declared  invalid  for  any  reason  by  any  district  court 
in  a  suit  to  enforce  the  collection  of  taxes  on  said  properties,  they  may, 
at  any  meeting  of  the  court,  order  a  list  of  such  properties  to  be  made  in 
triplicate  and  fix  a  compensation  therefor. 

The  said  list  to  show  a  complete  description  of  such  properties  and 
for  what  years  such  properties  were  omitted  from  the  tax  rolls,  or  for 
what  years  the  assessments  are  found  to  be  invalid  and  should  be  can- 
celled and  re-assessed,  or  have  been  declared  invalid  and  thereby  can- 
celled by  any  district  court  in  a  suit  to  enforce  the  collection  of  taxes; 
provided,  that  no  re-assessment  of  any  property  shall  be  held  against  any 
innocent  purchaser  of  the  same,  if  the  tax  records  of  any  county  fail  to 
show  any  assessment  (for  any  year  so  re-assessed)  by  which  said  prop- 
erty can  be  identified  and  that  the  taxes  are  unpaid.  The  above  excep- 
tion, with  the  same  limitation,  shall  also  apply  as  to  all  past  judgments 
of  district  courts  cancelling  invalid  assessments. 

Sec.  2.  Property  to  be  Ee-assessed. — "When  said  list  has  been 
made  up  in  the  manner  prescribed  in  Section  1,  the  commissioners 
court  may,  at  any  meeting,  order  a  cancellation  of  such  properties  in 
said  list  that  are  shown  to  have  been  previously  assessed,  but  which 


General  Tax  Laws  of  the  State  of  Texas.  141 

assessments  are  found  to  be  invalid  and  have  not  been  canceled  by  any 
former  order  of  the  commissioners  court,  or  by  decree  of  any  district 
court,  and  shall  then  refer  such  list  of  properties  to  be  assessed  or  re- 
assessed to  the  tax  assessor,  who  shall  proceed  at  once  to  make  an  assess- 
ment of  all  said  properties,  from  the  data  given  by  said  list  (the  certifi- 
cate of  the  State  Comptroller  as  to  assessments  or  re-assessments  made  by 
the  tax  assessor  shall  not  be  necessary  as  required  under  Article  5120a, 
Kevised  Statutes,  but  he  shall  furnish  all  blank  forms  needed,  that  uni- 
formity may  be  had  in  all  counties),  and  when  completed  shall  submit 
the  same  to  the  commissioners  court,  who  shall  pass  upon  the  valua- 
tions fixed  by  him,  and  when  approved  as  to  the  values,  shall  cause  the 
taxes  to  be  computed  and  extended  at  the  tax  rate  in  effect  for  each 
separate  year  mentioned  in  said  list,  and,  in  addition  thereto,  shaU 
cause  to  be  added  a  penalty  equal  in  amount  to  what  would  be  6  per 
cent  interest  to  the  date  of  making  said  list  from  the  date  such  prop- 
erties would  have  been  delinquent  had  same  been  properly  rendered  by 
the  owner  thereof  at  the  time  and  for  the  years  stated  in  said  list;  pro- 
vided, that  the  certificate  of  any  tax  collector  of  this  State,  given  dur- 
ing his  term  of  office,  that  all  taxes  have  been. paid  to  the  date  of  such 
certificate  on  any  certain  piece  of  property,  which  is  fully  described  in 
such  certificate,  or  if  the  tax  rolls  of  any  county  fail  to  show  any  assess- 
ments against  such  property  sufficient  to  identify  it  and  that  the  same 
was  unpaid  at  the  date  such  rolls  may  have  been  examined  to  ascertain 
the  condition  of  any  property  as  to  taxes  unpaid,  this  shall  be  a  bar  to 
any  re-assessment  of  such  property  under  this  act  for  any  years  prior  to 
the  date  of  such  certificate  or  such  examinations;  provided,  that  the 
property  referred  to,  when  re-assessed,  shall  be  held  by  an  innocent  pur- 
chaser, who  has  relied  upon  the  correctness  of  such  certificate  or  the  tax 
rolls  heretofore  referred  to. 

Sec.  3.  List  to  Constitute  Lien  for  Taxes. — The  said  list,  when 
complete  in  all  respects,  as  directed  in  the  preceding  sections,  and  filed 
with  the  tax  collector,  shall  constitute  a  valid  lien  against  all  the  prop- 
erties mentioned  in  said  list  for  the  full  amount  of  taxes,  penalties,  offi- 
cers' costs,  advertising  and  G  per  cent  interest  from  the  date  of  said  list 
to  the  date  of  the  payment  o£  the  full  sum  due  on  each  separate  piece  of 
property.  A  copy  of  said  list  and  all  cancellation  orders  shall  be  fur- 
nished to  the  State  Comptroller  and  a  copy  filed  with  the  county  clerk. 

Sec,  4.  Advertisement  and  Sltit. — The  commissioners  court  shall 
proceed  to  have  such  list  of  properties  advertised  in  the  manner  pro- 
vided in  Article  5232e,  Eerised  Statutes,  as  amended  by  Section  5, 
Chapter  103,  Acts  of  the  Regular  Session  of  the  Twenty-fifth  Legisla- 
ture, after  which  suit  may  be  filed  in  the  same  manner  as  provided  by 
law  for  the  enforced  collection  of  delinquent  taxes. 


.142  General  Tax  Laws  op  the  State  of  Texas. 

Sec.  5.  Commissionees  Court  May  Correct  and  Reduce,  When. 
— In  all  cases  of  delinquent  taxes  of  unrenclered  and  unknown  prop- 
erty where  there  appears  to  bo  an  assessment  of  the  same  at  a  valuation 
excessive  and  unreasonable,  the  commissioners  court  of  any  county  shall 
be  authorized  to  correct  or  reduce  such  values  on  the  request  of  the  tax 
collector  with  a  full  statement  of  the  facts  in  each  case,  which  statement 
and  the  action  had  thereon  and  the  name  of  each  commissioner  voting 
for  or  against  the  reduction  in  valuation  asked  for  shall  be  entered 
upon  the  minutes  of  the  court  and  a  certified  copy  of  the  action  had 
thereon  shall  be  furnished  to  the  Comptroller  of  the  State,  and  when 
the  values  are  so  corrected  or  reduced,  payment  of  taxes  shall  be  accepted 
in  accordance  with  such  reduction,  to  which  shall  be  added  interest, 
penalty,  advertising  and  costs,  as  provided  by  law. 

Sec.  6.  Commissioners  Court  May  Contract  for  Collection  of 
Taxes. — If  the  commissioners  court  of  any  county  in  this  State  shall 
deem  it  expedient  to  contract  with  any  person  to  enforce  the  collection 
of  any  delinquent  State  and  county  taxes^  or  to  make  up  a  list  of  prop- 
erties referred  to  in  this  act,  and  to  enforce  the  collection  of  taxes 
thereon  for  a  per  cent  of  the  taxes,  penalty  and  interest  actually  col- 
lected and  paid  to  the  collector  of  taxes,  the  State  Comptroller  shall  be 
authorized  to  join  in  said  contract  and  allow  the  same  per  cent  for 
S'tate  taxes  that  is  contracted  to  be  paid  by  the  commissioners  court  for 
the  collection  of  county  taxes,  which  shall  not  exceed  10  per  cent,  ex- 
cept in  case  of  absolute  necessity  to  employ  an  attorney  to  push  the 
filing  and  prosecution  of  tax  suits,  and  to  pay  for  report  of  an  abstract 
company  as  to  the  owner  of  property  assessed  as  unknown  or  unren- 
dered,  and  as  to  the  holder  of  any  liens  against  the  same,  in  which  case 
15  per  cent  additional  may  be  allowed. 

It  shall  be  the  duty  of  the  county  attorneys  of  the  several  counties 
(or  of  the  district  attorney  where  there  is  no  county  attorney)  to 
actively  assist  the  person  with  whom  the  contract  is  made,  by  filing  and 
pushing  to  a  speedy  conclusion  all  necessary  suits  for  the  collection  of 
delinquent  taxes  under  any  contract;  provided,  that  where  any  district 
or  county  attorney  shall  fail  or  refuse  and  in  good  faith  to  prosecute 
such  suits,  he  shall  not  be  entitled  to  any  fees  from  such  suits;  pro- 
vided, that  where  any  district  or  county  attorney  fails  or  refuses  to 
bring  these  suits  when  requested  to  do  so  by  the  commissioners  court  or 
by  the  person  having  a  contract  herein  provided  for,  then  the  contractor 
shall  be  authorized  to  employ  some  other  attorney  to  file  these  suits  in 
the  name  of  the  State,  in  the  same  manner  provided  by  law  now  to 
enforce  the  collection  of  delinquent  taxes. 

Sec.  7.  Validation  of  Assessments  Where  Description  De- 
fective.— In   all   suits  to   enforce  the   collection   of  delinquent  taxes 


General  Tax  Laws  of  the  State  of  Texas.  143 

where  the  assessment  of  any  property  for  any  year  is  invalid  by  reason 
of  the  failure  of  the  assessor  to  comply  with  the  provisions  of  law  for 
the  description  of  any  lot,  block  or  tract  of  land,  or  to  give  a  separate 
value  on  each  lot,  block  or  tract  of  land,  known  as  "bulk  assessments," 
or  to  enter  upon  the  lists  (similar  to  that  used  for  the  listing  of  ren- 
dered property,  to  be  signed  by  the  owner)  all  items  of  property  assessed 
to  unknown  owners,  all  such  assessments  are  hereby  validated  and  given 
the  same  force  and  elfect  as  if  the  descriptions,  the  separate  valua- 
tions, and  the  listing,  were  in  all  respects  strictly  in  compliance  with 
law;  provided,  as  to  description,  that  the  descriptions  given  are  suffi- 
cient to  identify  the  property;  as  to  separate  values,  that  the  valuations 
and  the  taxes  shown  upon  the  tax  rolls  (in  what  are  called  '%\dk  assess- 
ments") can  be  fairly  prorated  to  each  separate  lot,  block  or  tract  of 
land;  and  as  to  listing,  that  the  valuation  given  on  the  tax  rolls  upon 
properties  assessed  as  unknown  are  found  to  have  been  entered  upon 
the  assessor's  bloclv  book  as  the  original  assessment,  instead  of  listing 
as  in  rendered  assessments,  and  then  entering  upon  the  tax  rolls. 

Sec.  8.  Delinquent  Tax  Eecord  to  be  Published. — The  various 
counties  of  this  State  which  have  not  heretofore  made  and  published  a 
delinquent  tax  record  under  the  provisions  of  Chapter  103,  Acts  of  the 
Eegular  Session  of  the  Twerdy-fifth  Legislature,  are  hereby  authorized 
and  it  shall  be  their  duty  to  make  and  publish  the  same  to  date  hereof, 
and  when  so  done  it  shall  have  the  same  force  and  effect  as  if  made  and 
published  under  that  act,  and  any  county  which  has  heretofore  made  a 
delinquent  tax  record  for  any  number  of  years  is  hereby  authorized  and 
empowered  to  re-compile  the  same  to  date  hereof  and  may  compile  each 
year  thereafter  under  the  provisions  of  said  act. 


144 


General  Tax  Laws  of  the  State  of  Texas. 


CHAPTER  VI. 


OF  MUNICIPAL  TAXES  TO  PAY  SUBSIDIES  IN  AID  OF  RAILROADS 
AND  OTHER  INTERNAL  IMPROVEMENTS. 


Art. 

Such   taxes,    how   applied 5233 

To    be   collected   by   city   officers 5234 

Bond    of   the    officers 5235 

Taxes  paid,   in   what 5236 


Art. 

To  be   paid  over  every   month 5237 

If    insufficient,    additional    levy    to    be 
made    5238 


ART.  5233.     SUCH  TAXES,  HOW  APPLIED.     (ACTS  OF  1876.) 

All  taxes  levied,  assessed  and  collected  for  the  purpose  of  paying  the 
interest  and  principal  of  bonds  heretofore  issued  by  cities  or  towns  to 
aid  in  the  construction  of  railroads  and  other  works  of  internal  im- 
provement, shall  be  applied  solely  to  the  objects  for  which  they  were 
levied,  under  the  direction  of  the  Comptroller,  as  follows :  First,  to 
the  payment  of  expenses  of  assessing  and  collecting  the  same;  second, 
to  the  payment  of  the  annual  interest  of  such  bonds,  and  not  less  than 
2  per  cent  of  the  principal;  and  if  there  be  any  excess  on  hand  after 
making  the  above  payments  for  the  current  year,  it  shall  be  used  in  the 
purchase  and  cancellation  of  said  bonds. 

ART.  5234.     TO  BE  COLLECTED  BY  CITY  OFFICERS.     (lb.) 

All  such  taxes  shall  be  assessed  and  collected  by  the  same  officers 
whose  duty  it  is  to  assess  and  collect  the  other  municipal  taxes,  who 
shall  receive  the  same  rates  of  commission  allowed  for  assessing  and 
collecting  the  ad  valorem  tax  of  such  city.  The  same  remedies  shall  be 
used  to  enforce  the  assessment,  collection  and  paying  over  such  taxes  as 
are  or  may  hereafter  be  provided  by  law  to  enforce  the  assessment,  col- 
lection and  paying  over  of  other  municipal  taxes. 


ART.  5235.     BOND  OF  THE   OFFICER.      (lb.) 

The  officer  wliose  duty  it  is  to  collect  the  aforesaid  taxes  shall  give 
bond,  with  two  or  more  sufficient  sureties,  to  be  approved  by  the  mayor 
and  Ijoard  of  aldermen  of  such  city,  in  a  sum  50  per  cent  greater  than 
the  estimated  annual  amount  of  said  taxes,  which  l)ond  shall  be  payable 
to  the  State,  and  shall  be  conditioned  for  the  faithful  assessing,,  collect- 


General  Tax  Laws  of  the  State  of  Texas.  145 

inr^  and  paying  over  of  said  tax  into  the  State  treasury,  as  provided  by 
law,  and  said  assessor  shall  be  amenable  and  subject  to  all  laws  enacted 
to  secure  the  honest  and  faithful  performance  of  the  duties  of  collectors 
of  taxes. 

AET.  5236.     TAXES  MAY  BE  PAID,  IN"  WHAT.    (lb.) 

It  shall  be  lawful  for  the  collector  to  receive  in  pajTnent  of  the  taxes 
herein  specified,  current  money  or  the  matured  coupons  of  the  bonds  for 
the  payment  of  wliich  such  tax  may  have  been  levied. 

AET.  5237.     TO  BE  PAID  EVEEY  MONTH. 

The  collector  of  taxes,  levied  under  the  provisions  of  this  chapter, 
shall  pay  over  to  the  State  Treasurer,  at  the  beginning  of  each  and  every 
month,  all  moneys  or  coupons  he  may  have  collected  during  the  preced- 
ing month,  deducting  his  legal  commissions  on  the  amount  so  paid,  and 
shall  make  a  report  of  his  collections  to  the  mayor  and  city  council  at 
its  first  regular  meeting  in  each  month. 

AET.   5238.     IF  INSUFFICIENT,  ADDITIONAL  LEVY  TO  BE 

MADE. 

If  it  shall  be  ascertained,  at  any  time^  that  the  tax  which  has  been 
levied  for  the  payment  of  the  city  bonds  issued  under  the  provisions  of 
law  is  insufficient  to  pay  the  annual  interest  and  2  per  cent  annually  of 
the  principal  of  such  bonds,  besides  the  expenses  of  assessing,  collecting 
and  paying  over  such  tax,  it  shall  be  the  duty  of  the  Comptroller  to 
inform  the  mayor  of  said  city  of  the  fact;  and  it  shall  be  the  duty  of 
the  city  council,  and  they  shall,  upon  such  information,  levy  such  addi- 
tional tax,  and  cause  the  same  to  be  collected,  as  will  be  sufficient  to 
make  such  payments;  which  levy  shall  be  continued  in  force  until  the 
whole  amount  of  principal  and  interest  of  said  bonds  shall  have  been 
fully  paid. 


146 


General  Tax  Laws  of  the  State  of  Texas. 


CHAPTER  VII. 


NEW  COUNTIES. 


Art. 

When   new  counties  are  created 5239 

Transcripts    ot    unpaid    assessments 5240 

To    be   verified 5241 


Art. 

Compensation   of  collector 5242 

Compensation   for    transcribing    rolls...  5243 


AET.  5239.     WHEN  NEW  COUNTIES  AEE  CHEATED,  ETC. 

(ACTS  OP  1885.) 

Where  any  county  now  or  hereafter  created  out  of  a  part  of  any  one 
or  more  organized  counties,  or  when  any  unorganized  county  may  be 
organized  by  the  election  and  qualification  of  its  officers,  it  shall  be  the 
duty  of  the  person  in  charge  of  the  assessor's  roll  in  the  county  or  coun- 
ties from  which  such  new  county  or  any  part  of  it  has  been  taken,  or  to 
which  such  unorganized  county  has  been  attached  for  judicial  purposes, 
to  allow  such  person  as  the  commissioners  court  of  the  newly  organized 
county  may  appoint  for  that  purpose,  access  to  the  rolls  for  the  purpose 
of  making  the  transcripts  hereinafter  provided  for. 

1.  A  new  county  created  in  whole  or  in  part  from  another  county  is  liable 
for  the  proportionate  share  of  tlie  indebtedness  against  the  county  from  which 
it  was  created.  The  district  court  of  the  county  from  which  the  new  county  is 
taken  may  require  the  commissioners  court  of  the  new  county  to  le^y  a  tax  to 
pay  off  a  judgment  rendered  against  the  new  county  for  its  proportion  of  such 
debt.     Mills  County  vs.  Brown  "County,  87  Texas,  475;  29  S.  W.  Rep.,  650. 

2.  A  new  county  created  out  of  an  organized  county  can  not  recover  taxes 
paid  by  its  inhabitants  betweeu  the  date  of  the  act  authorizing  its  creation  and 
the  time  it  perfected  organization.  Reeves  Countv  vs.  Pecos  County,  69  Texas, 
177;  7  S.  W.  Rep.,  54. 

ART.  5240.     TEANSCRIPTS  OF  UNPAID  ASSESSMENTS. 

It  shall  be  the  duty  of  the;  person  so  appointed  to  make  from  such 
assessor's  rolls  'two  transcripts  of  the  unpaid  assessments,  both  on  person 
and  property,  in  that  portion  of  the  county  included  within  the  limits 
of  the  new  county,  or,  as  the  case  may  be,  in  the  limits  of  the  former 
unorganized  county. 

AET.  5241.     TO  BE  VEEIFIED. 

The  collector  of  the  county  from  which  such  territory  has  been  taken, 
or  to  which  such  unorganized  county  has  been  attaclied,  shall  examine 
and  verify  the  transcripts  herein  provided  for  and  attest  their  correct- 


General  Tax  Laws  of  the  State  of  Texas.  147 

ness  over  his  official  signature.  For  such  service  he  shall  receive  twenty 
dollars  from  the  county  for  which  the  transcript  has  l)een  made,  to  be 
paid  on  tlie  order  of  its  commissioners  court.  He  shall  also  have  the 
commissioners  court  of  his  county  to  approve  the  transcript  rolls,  and 
shall  deliver  one  of  them  to  the  collector  of  the  new  county;  the  other 
he  shall  forward  to  the  Comptroller,  and,  when  received  by  the  Comp- 
troller, it  shall  authorize  him  to  give  the  proper  credit  to  the  collector  of 
the  old  county  and  to  charge  the  same  to  the  collector  of  the  new  county. 

AET.  5242.     COMPENSATION  OF  COLLECTOR. 

The  collector  of  such  new  county  shall  receive  the  same  compensation, 
and  shall  have  the  same  authority  to  collect  and  enforce  the  collection 
of  the  taxes  found  to  be  due  by  such  transcripts  as  is  enjoyed  by  the  col- 
lectors of  the  other  counties  in  this  State. 

AET.  5243.     COMPENSATION  FOE  TEANSCEIBINO  EOLLS. 

The  person  selected  by  the  commissioners  court  of  the  new  county  to 
make  such  transcripts  shall  receive  for  his  services  such  compensation  as 
he  may  agree  on  mth  such  commissioners  court. 


148  General  Tax  Laws  of  the  State  of  Texas. 


CHAPTEE  VIII. 


DISBURSEMENT  OF  THE  DIRECT  TAX. 


Art. 
Claims  against  direct  tax;  how  filed.. 5243a 
Comptroller   to   audit  claims 5243b 


Art. 
Comptroller    to    allow   claim    and    draw 

warrant,    when    5243c 

Fee  of  county  judge 5243d 


AET.  5243a.     CLAIMS  AGAINST  THE  DIEECT  TAX;  HOW 
FILED.     (ACTS  OF  1895.) 

All  claims  against  the  direct  tax,  penalties,  costs  and  interest  re- 
funded to  the  State  of  Texas  in  trust  for  those  from  whom  the  same 
was  collected,  or  their  legal  representatives,  under  the  Act  of  the  Fifty- 
first  Congress,  approved  March  2,  1891,  shall  be  filed  under  the  direc- 
tion of  the  Governor,  who  shall  cause  a  claim  register  to  be  kept  by  the 
Comptroller  of  Public  Accounts  showing  the  counties  in  which  and  by 
whom  the  tax  was  paid,  by  whom  the  claim  for  reimbursement  is  made, 
the  number  of  the  claim  and  the  date  of  the  filing,  the  award  of  the 
Comptroller,  the  name  of  the  payee,  the  number,  date  and  amount  of 
the  warrant.  All  claims  now  on  file  with  the  Comptroller  by  virtue  of 
previous  laws  or  joint  resolutions  shall  be  considered  as  filed  under  this 
chapter,  and  no  refiling  thereof  shall  be  necessary,  and  they  shall  be 
acted  upon  the  same  as  if  this  chapter  had  been  in  force  at  the  date  of 
the  filinsf  thereof. 


J 


'■b 


AET.  5243b.     COMPTEOLLEE  TO  AUDIT  CLAIMS.     (ACTS 

OF  1893.) 

The  Comptroller  of  Public  Accounts  shall  audit  and  pass  upon  the 
claims  against  the  direct  tax  fund  which  may  be  made  by  those  who 
paid  the  tax,  or  their  legal  representatives. 

AET.  5243c.     COMPTEOLLEE  TO  ALLOW  CLAIM  AND  DEAW 

WAEEANT,  WHEN. 

The  Comptroller  shall  allow  such  claims  and  draw  his  warrant  in  the 
name  of  the  claimant,  his  surviving  wife,  or  his  or  her  legal  representa- 
tive, if  any,  on  the  State  Treasurer  in  payment  of  same  when  the  gen- 
uineness thereof  has  been  established  in  either  of  the  following  methods : 


Gexeral  Tax  Laws  of  the  State  of  Texas.  149 

First,  ^\^len  satisfactory  proof  has  been  made  before  him  that  the 
party  applying  is  entitled  thereto;  and  he  is  hereby  authorized  to  ad- 
minister such  oaths  as  he  may  require  in  regard  to  the  matter.  Second. 
He  shall,  as  soon  as  practicable,  furnish  a  list  of  those  who  paid  the  tax 
and  amounts  paid  to  the  county  judge  of  each  county  wherein  the  tax 
was  paid,  to  be  filed  in  his  office  for  inspection  by  those  interested.  In 
the  manner  to  be  designated  by  the  Comptroller,  the  county  judge  shall 
give  notice  of  the  receipt  of  the  list.  He  shall  at  any  time  hear  evidence 
as  to  the  right  of  those  making  claim_,  and  if  the  proof  be  satisfactory, 
he  shall,  under  the  seal  of  the  county  court,  deliver  to  the  claimant  a 
certificate  stating  how  the  claim  was  established.  In  case  where  neither 
of  the  above  rules  can  be  applied,  the  Comptroller  may  prescribe  the 
rule, 

ART.  o243d.     FEE  OF  COUXTY  JUDGE. 

The  county  judge  shall  be  allowed  the  sum  of  25  cents  for  each  cer- 
tificate, to  be  paid  by  the  applicant. 

Note.— Chapter  169,  Acts  of  the  Twenty-fifth  Legislature,  page  253,  is  as 
follows : 

Section  1.  That  the  unexpended  balance  in  the  State  treasury  on  the  2d. 
day  of  March,  1897,  to  the  credit  of  the  United  States  direct  tax  fund,  except  so 
much  thereof  as  may  be  necessary  to  pay  any  outstanding  warrants  against  said 
fund  unpresented  on  the  said  2d  day  of  March,  1S97,  and  also  excepting  any 
and  all  valid  claims  against  said  fund,  legal  proofs  of  which  said  claims  are  on 
said  2d  day  of  March,  1897,  on  file  in  the  Comptroller's  office,  be  and  the  same 
is  hereby  transferred  to  the  general  revenue  account,  to  be  used  in  payment  of 
current  expenses  of  the  State  government;  provided,  that  the  Comptroller  be 
required  to  issue  his  warrant  against  the  direct  tax  fund  for  all  valid  claims 
for  penalty,  interest  and  costs,  heretofore  filed,  or  that  may  have  been  filed  and 
approved  by  him  on  or  before  ilarch  2.  1897. 

Sec.  2.  That  the  Comptroller  of  Public  Accounts  shall,  on  the  said  2d  day 
of  March,  1897,  make  such  entries  on  the  books  of  his  department  as  will  show 
the  transfer  directed  in  Section  1  of  this  act,  and  shall  notify  the  State  Treas- 
urer of  said  transfer. 


150 


General  Tax  Laws  of  the  State  of  Texas. 


CHAPTER  IX. 


TAXATION  OF  INSURANCE,  TELEPHONE,  SLEEPING  AND  DINING 
CAR  AND  OTHER  CORPORATIONS. 


Art. 
Insurance  companies  taxed;  occupation 

tax,    etc 52436 

Sleeping    car    companies    taxed 5243g 

Capital    stock    of    non-corporators    sub- 
ject   5243h 


Art. 

Franchise  tax  to  be  paid  by  domestic 
and    foreign    corporations 52431 

On  failure  to  pay  franchise  tax,  char- 
ter may  be  forfeited,  how 5243J 

Corporations  exempt;  sleeping  car 
companies,  etc.;   occupation  tax 5243k 


ART.  5243e.     II^SUEANCE  COMPANIES  TAXED;  OCCUPA- 
TIOK  TAX,  ETC.     (ACTS  OF  1905.) 

Every  life,  fire,  fire  and  marine,  marine,  marine  and  inland  insurance 
company,  and  every  life  and  accident,  life  and  health,  accident,  credit, 
title,  steam  boiler,  live  stock  and  casualty  company  and  all  other  in- 
surance companies  doing  business  in  this  State,  except  fidelity  and  guar- 
anty companies,  at  the  time  of  filing  its  annual  statement  shall  report 
to  the  Commissioner  of  Agriculture,  Insurance,  Statistics  and  History 
the  gross  amount  of  premiums  received  in  the  State,  upon  property  lo- 
cated in  this  State,  and  from  persons  residing  in  this  State  during  the 
preceding  year,  and  each  of  such  companies  shall  pay  an  annual  tax  upon 
such  gross  premium  receipts  as  follows :  Each  life  insurance  company 
shall  pay  a  tax  of  3|  per  cent  of  such  gross  premiums;  all  other  com- 
panies enumerated  above  shall  pay  a  tax  of  If  per  cent  of  such  gross 
premiums;  provided,  that  any  company  doing  a  life  insurance  business 
in  connection  with  any  other  class  of  insurance  business  enumerated  shall 
pay  the  same  tax  upon  the  gross  receipts  from  life  insurance  business  as 
is  levied  against  the  receipts  of  a  company  conducting  a  purely  life  in- 
surance business;  and  the  gross  premium  receipts  are  understood  to  be 
the  premium  receipts  reported  to  the  Commissioner  of  Agriculture,  In- 
surance, Statistics  and  History  by  the  insurance  companies  upon  the 
sworn  statement  of  two  principal  officers  of  such  companies. 

Upon  receipt  by  him  of  sworn  statements  showing  the  gross  and  net 
premium  receipts  by  such  companies  the  Commissioner  shall  certify  to 
the  State  Treasurer  the  amount  of  taxes  due  by  each  company,  which 
tax  shall  be  paid  to  the  State  Treasurer  for  the  use  of  the  State  on  or 
before  the  1st  day  of  March  following,  whose  receipt  shall  be  evidence 


General  Tax  Laws  of  the  State  of  Texas.  151 

of  the  payment  of  such  taxes,  and  no  insurance  company  shall  receive 
a  permit  to  do  business  in  this  State  until  such  taxes  are  paid. 

Provided,  that  if  any  such  insurance  company  shall  have  as  much  as 
one-fourth  of  its  entire  assets,  as  shown  by  said  sworn  statement,  in- 
vested in  any  or  all  of  the  following  securities:  real  estate  in  the  State 
of  Texas,  bonds  of  this  State  or  of  any  county,  incorporated  city  or  town 
of  this  State,  or  other  property  in  this  State  in  which  by  law  such  com- 
panies may  invest  their  funds,  then  the  annual  tax  of  any  such  company 
shall  be  one-half  of  1  per  cent  of  its  said  gross  premium  receipts;  and 
if  any  such  company  shall  have  invested,  as  aforesaid,  as  much  as  one- 
half  of  its  said  assets,  then  the  annual  tax  of  such  company  shall  be  one- 
fourth  of  1  per  cent  of  its  said  gross  premium  receipts,  as  above  defined ; 
and  provided  further,  that  no  occupation  tax  shall  be  levied  on  insur- 
ance companies  herein  subjected  to  a  gross  premium  receipt  tax,  by  any 
county,  city  or  town. 

The  tax  aforesaid  shall  constitute  all  taxes  and  license  fees  collectible 
under  the  laws  of  this  State  against  any  such  insurance  companies,  and 
no  occupation  or  other  tax  shall  be  levied  on  or  collected  from  any  in- 
surance company  by  any  county,  city  or  town;  but  this  act  shall  not  be 
construed  to  prohibit  the  levy  and  collection  of  State,  county  and 
municipal  taxes  upon  the  real  and  personal  property  of  such  companies. 
Provided,  that  this  shall  not  relieve  agents  from  paying  an  occupation 
tax. 

(Article  5243f  was  repealed  by  the  Act  of  1905,  page  358.  Post  Chapter  9b, 
Section  4.) 

ART.  5243g.     SLEEPING  CAR  COMPANIES  TAXED. 

Every  sleeping  car  company,  palace  car  company,  dining  car  com- 
pany doing  business  in  this  State,  and  every  company,  corporation,  per- 
son, or  association  of  persons  leasing  or  renting  cars  to  any  railway  com- 
pany in  this  State,  shall  annually,  between  the  1st  day  of  Januar}^  and 
the  1st  day  of  March,  report  to  the  Comptroller  of  Public  Accounts,  un- 
der oath  of  the  president,  treasurer,  or  some  other  officer  of  said  corpora- 
tion, as  follows,  viz. : 

1.  The  total  authorized  capital  stock. 

2.  The  number  of  shares  issued. 

3.  The  number  of  shares  authorized. 

4.  The  par  value  of  each  share. 

5.  The  number  of  miles  of  railroad  in  this  State  and  other  States 
over  which  its  cars  are  hauled. 

6.  The  number  of  miles  of  railroad  in  tin's  State  over  which  its 


152      General  Tax  Laws  of  the  State  of  Texas. 

cars  are  hauled,  the  total  amount  invested  by  said  company  in  real  estate, 
manufacturing  jilants,  materials  and  properties  other  than  sleeping,  pal- 
ace and  dining  cars  and  their  equipments;  and  shall  pay  to  the  State 
Treasurer,  for  the  use  of  the  State,  a  tax  of  25  cents  on  the  one  hun- 
dred dollars  of  the  capital  stock  of  such  company  employed  in  this 
State;  and  in  computing  the  amount  of  such  capital  stock  so  employed, 
the  same  shall  be  such  proportion  of  the  capital  stock  of  such  company, 
after  deducting  therefrom  the  amount  shown  to  be  invested  in  real 
estate,  manufacturing  plants,  materials  and  properties,  other  than  such 
sleeping,  palace  or  dining  cars  and  their  equipments  or  properties  used 
in  connection  with  the  operation  of  such  cars,  as  the  miles  over  which 
it  runs  cars  in  this  State  bear  to  the  whole  number  of  miles  in  this 
State  and  other  States  over  which  such  cars  are  run;  and  in  the  event 
of  the  neglect  or  refusal  of  the  officers  of  any  such  corporation  to  make 
the  report  herein  required,  the  Comptroller  of  Public  Accounts  and  At- 
torney General,  or  either  of  them,  are  hereby  authorized  to  make  a 
valuation  of  the  capital  stock  of  such  company,  and  ascertain  any  other 
necessary  facts  from  any  information  in  their  hands  or  that  they  may 
be  able  to  obtain,  and  shall  calculate  the  taxes  due  by  such  company, 
and  certify  to  the  State  Treasurer  the  amount  of  taxes  due  by  such  com- 
pany; and  each  and  every  such  company  failing  or  refusing  for  more 
than  thirty  days  after  the  1st  day  of  jMarch  to  make  the  report  required 
herein  and  pay  the  required  taxes  shall  forfeit  to  the  State  twenty-five 
dollars  for  each  day  said  report  and  payment  are  delayed,  which  forfei- 
ture, together  with  the  taxes  due,  shall  be  sued  for  by  the  Attorney  Gen- 
eral in  the  name  of  the  State.  For  the  purpose  of  suits  provided  for  in 
this  article,  venue  and  jurisdiction  are  hereby  expressly  conferred  upon 
the  courts  of  Travis  county,  and  service  may  be  had  upon  any  officer  or 
agent  of  such  company  within  this  State,  and  such  service  shall  in  all 
respects  be  held  legal  and  valid,  and  no  occupation  taxes  shall  be  levied 
upon  such  companies  by  any  county,  city  or  town.  Nothing  in  this  ar- 
ticle shall  be  construed  to  relinquish  the  claim  of  the  State  to  taxes  now 
due  under  provisions  of  previous  articles. 

AKT.  5243h.     CAPITAL  STOCK  OP  NON-COKPORATORS 

SUBJECT. 

Whenever  any  person  or  association  of  persons,  not  being  a  corpora- 
tion, nor  having  capital  stock,  shall  in  this  State  engage  in  the  business 
mentioned  in  Article  5243g,  then  the  capital  and  property,  or  the  certifi- 
cates, or  other  evidences  of  the  rights  or  interests  of  the  holders  thereof, 
in  the  business,  or  capital  and  property  emplo3^ed  therein,  shall  be  deemed 


General  Tax  Laws  of  the  State  of  Texas.  153 

and  treated  as  the  capital  stock  of  such  person  or  association  of  persons 
for  the  purpose  of  taxation  in  like  manner  if  such  person  or  association 
of  persons  were  a  corporation ;  and  such  person  or  association  of 
persons  shall  make  to  the  Comptroller  of  Public  Accounts,  at  the 
time  and  in  the  manner  required  in  Article  5243g,  such  report  as  the 
Comptroller  of  Public  Accounts  ma}'  require  to  carry  out  the  provisions 
of  this  chapter  relating  to  such  person  or  association  of  persons;  and 
such  persons  or  association  of  persons  shall  be  subject  to  all  the  penalties 
provided  in  Article  5243g  for  failure  to  make  the  required  reports  and 
pay  the  required  taxes. 

ART.  52431.     FEAXCHISE  TAX  TO  BE  PAID  BY  DOMESTIC 
AND  FOREIGN  CORPORATIONS.     (ACTS  OF  1905.) 

Each  and  every  private  domestic  corporation  heretofore  chartered,  or 
that  may  hereafter  be  chartered,  under  the  laws  of  this  State  shall,  on  or 
before  the  1st  day  of  May  of  each  year,  pay  to  the  Secretary  of  State  the 
following  franchise  tax  for  the  year  following,  towit:  One  dollar  on 
each  two  thousand  dollars  or  fractional  part  thereof,  of  the  authorized 
capital  stock  of  the  corporation,  up  to  and  including  one  hundred  thou- 
sand dollars,  and  one  dollar  on  each  ten  thousand  dollars  or  fractional 
part  thereof  of  such  stock  in  excess  of  one  hundred  thousand  dollars  and 
up  to  and  including  one  million  dollars;  and  one  dollar  on  each  twenty 
thousand  dollars  or  fractional  part  thereof  of  such  stock  in  excess  of 
one  million  dollars,  and  up  to  and  including  ten  million  dollars;  and  one 
dollar  on  each  fifty  thousand  dollars  or  fractional  part  thereof  of  such 
stock  in  excess  of  ten  million  dollars ;  but  such  tax  shall  not  be  less  than 
ten  dollars  in  any  case.  And  each  and  every  foreign  corjwration  hereto- 
fore authorized,  or  that  may  hereafter  be  authorized,  to  do  business  in 
this  State,  shall,  on  or  before  the  1st  day  of  Jlay  of  each  year,  pay  to  the 
Secretary  of  State  the  following  franchise  tax  for  the  year  following, 
towit :  One  dollar  on  each  one  thousand  dollars  or  fractional  part  thereof 
of  the  authorized  capital  stock  of  the  corporation  up  to  and  including 
one  hundred  thousand  dollars ;  and  one  dollar  on  each  five  thousand  dol- 
lars or  fractional  part  thereof  of  such  stock  in  excess  of  one  hundred 
thousand  dollars,  and  up  to  and  including  one  million  dollars ;  and  one 
dollar  on  each  twenty  thousand  dollars,  or  fractional  part  thereof  of 
such  stock  in  excess  of  one  million  dollars,  and  up  to  and  including  ten 
million  dollars;  and  one  dollar  on  each  fifty  thousand  dollars  of  such 
stock  in  excess  of  ten  million  dollars;  but  such  tax  shall  not  be  less 
than  twenty-five  dollars  in  any  case.  Whenever  a  corporation  is  char- 
tered or  authorized  to  do  business  in  this  State,  it  shall  pay  the  proper- 


154      General  Tax  Laws  of  the  State  of  Texas. 

tional  part  of  such  annual  franchise  tax  corresponding  to  the  length  of 
time  before  the  next,  following  1st  day  of  May,  and  if  such  tax  be  not 
then  paid,  no  such  charter  shall  be  filed  or  permit  issued.  The  franchise 
tax  herein  provided  for  shall  be  computed  upon  the  basis  of  the  total 
amount  of  the  capital  stock  issued  and  outstanding,  plus  the  surplus  and 
undivided  profits  of  the  corporations,  instead  of  upon  the  authorized 
capital  stock,  whenever  such  total  amount  is  different  from  the  author- 
ized capital  stock.  Affidavit  of  the  head  of  the  corporation  and  secretary 
thereof  to  these  facts  may  be  filed  with  the  Secretary  of  State,  or  may  be 
required  whenever  in  his  judgment  the  same  is  necessary  to  protect  the 
interests  of  the  State.  Any  corporation,  either  domestic  or  foreign,  which 
shall  fail  to  pay  the  tax  provided  for  in  this  article  at  the  time  specified 
herein  shall  immediately  become  liable  to  a  penalty  of  25  per  cent  on  the 
amount  of  the  tax  due  by  it,  and  if  the  amount  of  said  tax  and  penalty 
be  not  paid  in  full  on  or  before  the  1st  day  of  July  thereafter,  such  cor- 
poration shall,  for  such  default,  forfeit  its  right  to  do  business  in  the 
State,  which  forfeiture  shall  be  consummated  without  judicial  ascertain- 
ment, by  the  Secretary  of  State  entering  upon  the  margin  of  the  ledger 
kept  in  his  office  relating  to  such  corporation  the  word  "Forfeited,"  giv- 
ing the  date  of  such  forfeiture;  and  any  corporation  whose  right  to  do 
business  may  be  thus  forfeited  shall  be  denied  the  right  to  sue  or  defend 
in  any  of  the  courts  of  this  State,  and  in  any  suit  against  such  corpora- 
tion on  a  cause  of  action  arising  before  such  forfeiture,  no  affirmative 
relief  may  be  granted  to  such  corporation  unless  its  right  to  do  business 
is  revived,  as  provided  in  Article  5243 j.  All  insurance,  surety,  guar- 
anty and  fidelity  companies,  all  transportation  companies,  and  all  sleep- 
ing, palace  and  dining  car  companies  now  paying  an  annual  income  tax 
on  their  gross  receipts  in  this  State  shall  be  exempted  from  the  fran- 
chise tax  above  imposed. 

ART.  5243J.     ON  FAILURE  TO  PAY  FRANCHISE  TAX,  CHAR- 
TER MAY  BE  FORFEITED,  HOW. 

The  Secretary  of  State  shall,  during  the  month  of  May  of  each  year, 
notify  each  private  domestic  and  foreign  corporation  subject  to  a  fran- 
chise tax  under  any  law  of  this  State,  which  has  failed  to  pay  such  tax 
on  or  before  the  1st  day  of  May,  that  unless  such  defaulted  tax,  together 
with  the  penalty  thereon,  be  paid  on  or  before  the  1st  day  of  July  follow- 
ing, its  right  to  do  business  in  the  State  will  be  forfeited  without 
judicial  ascertainment.  Such  notice  may  be  either  written  or  printed, 
and  shall  be  mailed  to  the  postoffice  named  in  its  articles  of  incorpora- 
tion as  the  principal  place  of  business  of  such  corporation,  or  to  any 


General  Tax  Laws  of  the  State  of  Texas.        •      155 

other  known  place  of  business  of  such  corporation,  addressed  in  its  cor- 
porate name,  and  a  record  of  the  date  of  mailing  shall  be  kept  by  the 
Secretary  of  State.  Such  notice  and  the  said  record  thereof  shall  consti- 
tute legal  and  sufficient  notice  for  all  the  purposes  of  this  act.  Any  cor- 
poration whose  right  to  do  business  may  have  been  thus  forfeited,  shall 
be  relieved  from  such  forfeiture  by  paying  to  the  Secretary  of  State,  at 
any  time  within  six  months  after  its  forfeiture,  the  full  amount  of  the 
franchise  tax  and  penalty  due  by  it,  together  with  an  additional  amount 
of  5  per  cent  of  such  tax  (in  no  case  to  be  less  than  five  dollars)  for  each 
month  or  fractional  part  of  a  month  which  shall  elapse  after  such  for- 
feiture. When  such  tax  and  all  such  penalties  are  fully  paid  to  the 
Secretary  of  State,  he  shall  revive  and  re-instate  the  right  of  the  cor- 
poration to  do  business,  by  canceling  the  word  "Forfeited"  from  his 
ledger,  and  substituting  therefor  the  word  "Revived,"  giving  the  date  of 
such  revival.  But  nothing  in  this  act  shall  be  construed  to  repeal  any 
law  prescribing  fees  to  be  collected  by  the  Secretary  of  State,  provided 
the  provisions  of  this  act  shall  not  apply  to  corporations  having  no  cap- 
ital stock  organized  for  the  exclusive  purpose  of  promoting  the  public 
interest  of  any  city  or  town. 

ART.  5243k.     CORPORATIONS  EXEMPT;  SLEEPING  CAR  COM- 
PANIES, ETC.;  OCCUPATION  TAX.     (ACTS  OF  1897.) 

Corporations  organized  for  the  purpose  of  religious  worship,  or  for 
providing  places  of  burial,  not  for  private  profit,  or  corporations  organ- 
ized for  the  purpose  of  holding  agricultural  fairs  and  encouraging  agri- 
cultural pursuits,  or  for  strictly  educational  purposes,  or  for  purely  pub- 
lic charity,  are  exempted  from  the  tax  imposed  by  this  act. 

Every  sleeping  car  company,  palace  car  company,  dining  car  company, 
doing  business  in  this  State,  and  every  corporation,  person,  or  associa- 
tion of  persons,  leasing  or  renting,  owning,  controlling  or  managing  any 
dining  or  sleeping  cars  within  this  State,  for  the  use  of  the  public,  and 
for  which  use  any  fare  is  charged,  shall  pay  a  tax  of  2^  per  cent  of 
their  gross  receipts,  from  all  of  their  passenger  travel  originating  in  and 
ending  in  this  State ;  this  tax  to  be  in  addition  to  that  now  levied  by  law ; 
but  no  occupation  tax  shall  be  levied  on  said  companies  by  any  county, 
city  or  town.  Said  tax  herein  provided  for  shall  be  paid  to  the  State 
Treasurer,  quarterly,  for  the  use  of  the  State;  and  every  such  company, 
association,  person  or  corporation  so  owning,  controlling  or  managing 
any  such  dining  or  sleeping  car,  shall  quarterly  report  to  the  Comp- 
troller of  the  State  of  Texas,  under  oath  of  the  president,  treasurer, 
superintendent,  or  some  other  officer  of  said  corporation,  or  some  agent 


156  General  Tax  Laws  of  the  State  of  Texas. 

thereof  duly  authorized,  the  amount  received  by  them  for  the  trans- 
portation of  passengers  between  points  in  this  State.  Should  any  person, 
association  of  persons,  the  officers  or  agents  of  any  such  persons,  associa- 
tion of  persons,  or  corporation,  herein  named,  fail  to  make  the  report 
provided  in  this  act  for  thirty  days  after  the  termination  of  any  quarter 
of  the  year,  then  he  shall  be  deemed  guilty  of  a  misdemeanor,  and  upon 
conviction  shall  be  fined  in  any  sum  not  less  than  sixty  dollars  ($60), 
nor  more  than  one  hundred  dollars  ($100)  ;  and  each  day  after  said 
thirty  days  have  expired  shall  be  deemed  a  separate  offense ;  and  in  ad- 
dition thereto,  in  the  event  of  the  failure  of  the  officers  or  agents  of  any 
such  company  or  corporation  to  make  such  report  herein  required,  and 
pay  said  tax,  for  thirty  days  after  the  termination  of  any  quarter  of 
the  year,  each  and  every  such  company  or  corporation  so  failing,  shall 
forfeit  and  pay  to  the  State  of  Texas  twenty-five  dollars  for  each  day 
said  report  and  payment  is  delayed,  which  forfeiture  shall  be  sued  for 
by  the  Attorney  General  in  the  name  of  the  State.  For  the  purpose  of 
suits  and  prosecutions  provided  for  herein,  venue  and  jurisdiction  are 
hereby  conferred  upon  the  courts  of  Travis  county. 

Nothing  in  this  article  shall  be  construed  to  repeal  or  in  any  way 
affect  the  provisions  of  Article  5243g  of  the  Eevised  Statutes  of  the 
State  of  Texas. 

(That  portion  of  this  article  which  imposes  a-tax  on  sleeping  car  companies, 
palace  ear  companies  and  dining  car  companies  was  repealed  by  the  Act  of  1905, 
page  358.     Post  Chapter  9b,  Section  2.) 


General  Tax  Laws  of  the  State  of  Texas.  157 


CHAPTER  IXa. 


FRANCHISE  TAX— DEFINING  METHOD  OF  COMPUTATION. 


AKT.  o-343kk.     METHOD  OF  COMPUTATION.     (ACTS 

OF  1905.) 

That  the  annual  franchise  tax,  payable  to  the  State  by  private  domestic 
corporations  heretofore  chartered  or  that  may  hereafter  be  chartered  un- 
der the  laws  of  this  State,  and  foreign  corporations  heretofore  authorized 
or  that  may  hereafter  be  authorized  to  do  business  in  this  State,  shall  be 
computed  upon  the  basis  of  the  authorized  capital  stock  of  the  corpora- 
tion, as  stated  in  its  articles  of  incorporation,  or  certified  copy  thereof, 
unless  the  aggregate  amount  of  the  capital  stock  issued,  plus  the  surplus 
and  undivided  profits  of  the  corporation  exceeds  the  authorized  capital 
stock,  in  which  case  the  franchise  tax  shall  be  computed  upon  the  basis 
of  such  aggregate  amount.  I'or  the  purpose  of  making  such  computa- 
tions, the  Secretary  of  State  is  authorized  to  require  affidavits  of  the 
president,  secretary,  treasurer  and  other  officers  of  any  such  corpora- 
tion to  show  the  amount  of  its  capital  stock  issued  and  its  surplus  and 
undivided  profits,  whenever  in  his  judgment  the  same  may  be  necessary, 
or  he  may  ascertain  such  facts  from  other  sources.  Should  an  officer  of 
any  corporation  subject  to  the  payment  of  an  annual  franchise  tax,  fail 
or  refuse  to  give  under  oath  full  and  accurate  information  of  the  amount 
of  the  capital  stock  issued  by  the  corporation,  or  of  the  amount  of  its 
surplus  or  undivided  profits,  when  required  so  to  do  by  the  Secretary  of 
State,  he  shall  be  deemed  guilty  of  a  misdem.eanor,  and  upon  conviction 
shall  be  fined  in  anv  sum  not  more  than  five  hundred  dollars. 


158 


General  Tax  Laws  of  the  State  of  Texas. 


CHAPTER  IXb. 


TAXES— PROVIDING   FOR  LEVYING  AND  COLLECTING  TAXES   UPON 

THE  GROSS  RECEIPTS  OF  CERTAIN  INDIVIDUALS, 

FIRMS  AND  CORPORATIONS. 

(Chapter  148,  Acts  Twenty-ninth  Legislature,  p.  358.) 


Sec. 

Express  companies  to  file  report  of  gross 
receipts,  wtien;  annual  tax  of  tv/o  and 
one-half  per  cent;  penalty  for  failure 
to   pay    tax 1 

Sleeping  car,  etc.,  companies  to  pay  an- 
nual  tax   of   four   per   cent 2 

Telegraph  companies  to  pay  three  per 
cent  on   gross  receipts 3 

Telephone  companies  to  pay  one  and 
one-half  per  cent  on   gross  receipts 4 

Surety  companies  to  pay  two  per  cent 
tax  5 

Collecting  or  commercial  agencies  to  pay 
one-half  of  one  per  cent  tax 6 

Gas,  electric  light  and  waterworks  com- 
panies to  pay  one  per  cent  tax 7 

Dealers  in  futures  to  pay  one  and  one- 
fourth  per  cent  tax 8 


Sec. 

Dealers  in  coal  oil,  etc.,  to  pay  two  per 
cent  tax  9 

Text  and  law  book  publishers  to  pay 
one    per    cent    tax 10 

Car  companies  to  pay  two  per  cent  tax..  11 

Pipe  line  companies  to  pay  two  per  cent 
tax    12 

Oil  well  companies  to  pay  one  per  cent 
tax  13 

Tax  levied  herein  in  addition  to  all 
other  taxes  14 

Comptroller  may  require  supplemental 
report;  report  to  be  sworn  to,  by 
whom  15 

Books,  etc.,  of  corporations  may  be  in- 
spected,  when  and  by  whom 16 


Section"  1.  Express  Companies  to  File  Report  op  Gross  Re- 
ceipts, When;  Annual  Tax  of  Two  and  One-half  Per  Cent;  Pen- 
alty for  Failure  to  Pat  Tax.  (Acts  of  1905.) — Each  and  every  ex- 
press company  shall,  on  or  before  the  1st  day  of  March,  1906,  and 
annually  thereafter,  through  its  superintendent  or  other  chief  officer, 
or  authorized  agent,  file  with  the  Comptroller  a  report,  under  oath, 
showing  the  amount  of  gross  receipts  from  charges  and  freights  within 
this  State  paid  to  or  uncollected  by  such  company  on  account  of  money, 
goods,  merchandise  or  other  character  of  freight  carried  within  this 
State  during  the  twelve  months  next  preceding  January  the  1st  of  each 
year.  Said  express  companies,  at  the  time  of  filing  the  required  report, 
shall  pay  to  the  Treasurer  of  the  State  an  annual  tax  equal  to  2^  per 
cent  on  their  gross  receipts,  as  shown  by  said  report.  The  receipt  of 
the  Treasurer  of  the  State  shall  be  evidence  of  the  payment  of  such 
taxes.  Should  any  person,  association  of  persons,  the  officers  or  agents 
of  any  such  person,  association  of  persons,  or  corporations  herein  named, 
fail  to  make  the  report  provided  for  in  this  section  for  more  than  sixty 
days  after  the  termination  of  any  year,  then  he  shall  be  deemed  guilty 
of  a  misdemeanor,  and  upon  conviction  shall  be  fined  in  any  sum  not 
less  than  fifty  dollars,  nor  more  than  one  hundred  dollars.     Each  day 


General  Tax  Laws  of  the  State  of  Texas.  159 

after  said  sixty  days  have  expired  shall  be  deemed  a  separate  offense; 
and  in  addition  thereto  in  the  event  of  the  failure  of  the  officers  or 
agents  of  any  such  company  or  corporation  to  make  such  report,  and  pay 
said  tax,  for  sixty  days  after  the  termination  of  any  year,  each  and  every 
such  company  or  corporation  so  failing  shall  forfeit  and  pay  to  the  State 
of  Texas  twenty-five  dollars  for  each  day  said  report  and  payment  are 
delayed,  which  forfeitures  shall  be  sued  for  by  the  Attorney  General,  in 
the  name  of  the  State.  For  the  purpose  of  suits  and  prosecutions  pro- 
vided for  herein,  venue  and  jurisdiction  are  hereby  conferred  upon  the 
courts  of  Travis  county,  and  service  may  be  had  upon  any  officer  or 
agent  of  such  company  or  corporation  within  this  State,  and  such  serv- 
ice shall  in  all  respects  be  held  legal  and  valid.  The  tax  herein  pro- 
vided for  shall  be  in  lieu  of  all  other  taxes  now  levied  upon  express  com- 
panies, and  not  in  addition  thereto. 

FORM  OF  REPORT  BY  EXPRESS  COMPANY. 

190... 

To  the  Comptroller  of  the  State  of  Texas: 

In  accordance  with  Section  1,  Chapter  148,  Acts  of  the  Twenty-ninth  Legisla- 
ture of  the   State   of  Texas,  approved  the   17th  day   of  April,   1905,   I   have  to 

report  that  the  gross  receipts  within  the  State  of  Texas  of  the .  .  .  .  : 

Express  Company  for  the  twelve  months  ending 

December  31,   190 ,  were $ 

Two  and  one-half  per  cent  on  said  amount $ 


THE  STATE  OF [ 

County,   f  being  duly 

sworn,  states  that  he  is of  the 

Express  Company  in  Texas,  with  offices  in ;   that 

the  above  and  foregoing  report  shows  the  amount  of  gross  receipts  from  charges 
and  freiglits  within  this  State  paid  to  or  uncollected  by  said  company  on  ac- 
count of  money,  goods,  merchandise  or  other  character  or  freight  carried  within 
this  State  during  the  twelve  months  ending  December  31,  190...,  and  is  cor- 
rectly made  up  from  the  books  and  records  of  said  company. 


Sworn  to  and  subscribed  before  me,  this day  of 190. 

[Seal.]  


1.  With  the  exception  of  Section  1,  the  tax  imposed  by  this  act  must  be 
paid  and  the  reports  made  beginning  on  the  1st  day  of  July,  1905.  Opinion  of 
Attorney  General. 

Sec.  2.  Sleeping  Car,  Etc.,  Companies  to  Pat  Annual  Tax  of 
4  Per  Cent.  —  Every  sleeping  car  company,  palace  car  company,  or 
dining  car  company,  doing  business  in  this  State,  and  every  corporation, 
person  or  association  of  persons  leasing  or  renting,  owning,  controlling 


160  General  Tax  Laws  of  the  State  of  Texas. 

or  managing  any  palace  cars  or  dining  or  sleeping  cars  within  this  State, 
for  the  use  of  the  public,  and  for  which  any  fare  is  charged,  shall  pay 
an  annual  tax  equal  to  4  per  cent  of  their  gross  receipts  earned  from 
any  and  all  sources  whatever  within  this  State,  except  from  receipts 
derived  from  buffet  service.  Said  taxes  herein  provided  for  shall  be 
paid  to  the  State  Treasurer  quarterly  for  the  use  of  the  State.  Every 
such  company,  association,  person  or  corporation,  so  owning,  controlling 
or  jnanaging  any  such  dining  car,  palace  car,  or  sleeping  car^  shall,  on 
the  1st  day  of  April  of  each  year,  and  quarterly  thereafter,  report  to 
the  Comptroller,  under  oath  of  the  president,  treasurer,  superintendent 
or  some  other  officer  of  said  corporation,  or  some  agent  thereof,  duly 
authorized,  the  gross  amount  of  receipts  earned  from  any  and  all  sources 
whatever  within  this  State,  except  from  receipts  derived  from  buffet 
service,  during  the  preceding  quarter.  Should  any  person,  association 
of  persons,  the  officers  or  agents  of  any  such  persons,  association  of 
persons,  or  corporations  herein  named,  fail  to  make  the  report  provided 
for  in  this  chapter,  for  more  than  thirty  days  after  the  termination  of 
any  quarter  of  the  year,  then  he  shall  be  deemed  guilty  of  a  misde- 
meanor, and  upon  conviction  shall  be  fined  in  any  simi  not  less  than  fifty 
dollars  nor  more  than  one  hundred  dollars.  Each  day  after  said  thirty 
days  have  expired  shall  be  deemed  a  separate  offense;  and  in  addition 
thereto,  in  the  event  of  the  failure  of  the  officers  or  agents  of  any  such 
company  or  corporation  to  make  such  report,  and  pay  said  tax,  for  thirty 
days  after  the  termination  of  any  quarter  of  the  year,  each  and  every 
such  company  or  corporation  so  failing  shall  forfeit  and  pay  to  the  State 
of  Texas  twenty-five  dollars  for  each  day  said  report  and  pa}Tiient  are 
delayed,  which  forfeiture  shall  be  sued  for  by  the  Attorney  General  in 
the  name  of  the  State.  For  the  purpose  of  suits  and  prosecutions  pro- 
vided for  herein,  venue  and  jurisdiction  are  hereby  conferred  upon  the 
courts  of  Travis  county,  and  service  may  be  had  upon  any  officer  or 
agent  of  such  company  or  corporation  within  this  State,  and  such  service 
shall  in  all  respects  be  held  legal  and  valid.  The  tax  herein  provided 
for  shall  be  in  lieu  of  all  other  taxes  now  levied  upon  sleeping  car, 
palace  car,  or  dining  car  companies,  except  the  tax  of  25  cents  on  the 
one  hundred  dollars  of  the  capital  stock  of  said  ^companies  employed  in 
tliis  State,  as  provided  by  the  Acts  of  the  Twenty-third  Legislature, 
Chapter  102.* 

Sec.  3.  Telegraph  Companies  to  Pay  3  Per  Cext  on  Gross 
Receipts. — Each  and  every  person,  association  of  persons,  firm,  com- 
pany or  corporation  owning,  operating,  managing  or  controlling  any 
telegraphic  line  or  lines  in  this  StatO;,  for  the  transmission  of  telegraphic 


*See  Article  524.3''. 


General  Tax  Laws  of  the  State  of  Texas.  161 

messages,  and  charging  for  the  transmission  of  said  messages,  shall  pa\' 
an  annual  tax  of  3  per  cent  on  their  gross  receijits  from  all  sources 
within  this  State.  Said  taxes  herein  levied  shall  be  paid  to  the  State 
Treasurer  quarterl}-.  Ever}^  such  person,  association  of  jDcrsons,  firm, 
company  or  corporation,  so  owning,  controlling  or  managing  any  tele- 
graphic line  or  lines  in  this  State  shall,  on  or  before  the  1st  day  of 
April  of  each  year,  and  quarterly  thereafter,  report  to  the  Comptroller  of 
Public  Accounts,  under  the  oath  of  the  president,  treasurer,  or  superin- 
tendent of  said  company,  association  or  corporation,  or  some  officer  or 
agent  thereof,  duly  authorized,  the  amount  received  by  them  in  the  pay- 
ment of  telegraphic  charges,  including  the  amount  received  on  full  rate 
messages  and  half  rate  messages  and  from  the  lease  of  any  wires,  during 
the  preceding  quarter.  Should  any  person,  association  of  persons,  firm, 
company  or  corporation,  or  the  otficers  or  agents  of  any  such  person, 
association  of  persons,  firm,  company  or  corporation  herein  named,  fail 
to  make  the  report  jorovided  for  in  this  article,  for  thirty  days  after  the 
termination  of  any  quarter  of  the  year,  then  he  shall  be  deemed  guilty 
of  a  misdemeanor,  and  upon  conviction  shall  be  fined  in  any  sum  not  less 
than  fifty  dollars,  nor  more  than  one  hundred  dollars.  Each  day  after 
said  thirty  days  have  expired  shall  be  deemed  a  separate  offense.  In 
addition  thereto,  in  the  event  of  the  failure  of  the  officer  or  agent  of  any 
such  person,  company  or  corporation,  to  make  the  report  herein  required, 
and  pay  said  taxes  for  thirty  days  after  the  termination  of  any  quarter 
of  the  year,  each  and  every  such  person,  company  or  corporation  shall 
forfeit  and  pay  to  the  State  of  Texas  twenty-five  dollars  for  each  day 
said  report  and  payment  are  delayed,  which  forfeiture  and  taxes  shall 
be  sued  for  by  the  Attorney  General,  in  the  name  of  the  State.  For  the 
purpose  of  suits  and  prosecutions  provided  for  in  this  article,  venue  and 
jurisdiction  are  hereby  conferred  upon  the  courts  of  Travis  county,  and 
service  may  be  had  upon  any  officer  or  agent  of  such  person,  firm,  com- 
pany or  corporation  in  this  State,  and  such  service  shall  in  all  respects 
be  held  legal  and  valid.  The  tax  provided  for  in  this  article  shall  be 
in  addition  to  all  other  taxes  levied,  except  the  present  message  tax  of  1 
cent  on  each  full  rate  message,  and  one-half  of  1  cent  on  each  half  rate 
message,  which  is  levied  by  Article  5049,  Eevised  Statutes  of  1895,  and 
which  is  hereby  repealed.* 

FORM  OF  REPORT  BY  TELEGRAPH  COMPANY. 

ino. . . 


To  the  ComptroUer  of  Public  Accounts  of  the  State  of  Texas: 

In  eoniplianee  with  Section  3,  Chapter  148,  Acts  of  the  Twenty-nintli  Legisla- 
ture of  the  State  of  Texas,  approved  the  17th  day  of  April,   1905,  I  have  to 


^See  Chapter  9d. 


162  General  Tax  Laws  of  the  State  of  Texas. 


report  that  the  gross  receipts  of  the. 


Telegraph  Company  within  the  State  of  Texas  for  the  quarter  ending.  .  . 
190...,  were : 

From  full  rate  messages $ 

From  half  rate  messages $ 

From  lease  of  wires $ 

Total $. 

Three  per  cent  on  said  amount $ . 


THE  STATE  OF / 

County,   i"  being  duly 

sworn,  states  that  he  is of  the _ .  . 

Telegraph   Company,   with 

office  in '. ;  that  the  above  and  foregoing  statement 

shows  the  gross  amount  received  by  said  company  in  the  payment  of  telegraphic 
charges,    including   the    amount    received    on    full    rate    messages   and   half   rate 

messages,  and  from  the  lease  of  any  wires  during  the  three  months  ending 

190 ... ,  and  is  true  and  correct. 


Sworn  to  and  subscribed  before  me,  this day  of 190.  . 

[Seal.]  

Sec.  4.  Telephone  Companies  to  Pay  One  and  One-half  Per 
Cent  on  Gross  Eeceipts. — Each  and  every  person,  association  of  per- 
sons, firm,  company  or  corporation  owning,  operating,  managing  or  con- 
trolling any  telephone  line  or  lines  and  telephones  within  this  State^ 
and  charging  for  the  nse  of  the  same,  shall  pay  a  tax  of  1^  per  cent  upon 
their  gross  receipts  within  this  State ;  provided,  that  no  gross  receipt  tax 
shall  he  levied  upon  any  person,  firm,  company  or  corporation  owning, 
managing  or  controlling  any  telephone  line  not  operated  for  toll,  revenue 
or  hire.  Said  taxes  herein  levied  shall  be  paid  to  the  State  Treasurer 
quarterly.  Every  such  person,  association  of  persons,  firm,  company  or 
corporation  so  managing,  owning,  or  controlling  any  telephone  line  or 
lines,  and  telephones,  in  this  State,  shall  on  the  1st  day  of  April  of 
each  3'ear,  and  quarterly  thereafter,  report  to  the  Comptroller  of  Public 
Accounts,  under  the  oath  of  the  president,  treasurer  or  superintendent  of 
said  company,  association  or  corporation,  or  some  officer  or  agent  thereof 
duly  authorized,  the  amount  received  by  them  or  it  in  the  payment  of 
charges  for  the  use  of  its  line  or  lines,  telephone  and  telephones,  during 
the  preceding  quarter.  Should  any  person,  association  of  persons,  firm, 
company  or  corporation,  or  the  officers  or  agents  of  such  person,  associa- 
tion of  persons,  firm,  company  or  corporation  herein  named,  fail  to 
make  the  report  provided  for  in  this  article,  for  thirty  days  after  the 
termination  of  any  quarter  of  the  year,  then  he  shall  be  deemed  guilty 


General  Tax  Laws  of  the  State  of  Texas.  163 

of  a  misdemeanor,  and  upon  conviction  shall  be  fined  in  any  sum  not 
less  than  fifty  dollars,  nor  more  than  one  hundred  dollars.     Each  day 
after  said  thirty  days  have  expired  shall  be  deemed  a  separate  offense. 
In  addition  thereto,  in  the  event  of  the  failure  of  the  officer  or  agent 
of  any  such  person,  firm,  company  or  corporation  to  make  the  report 
herein  required,  and  pay  said  taxes  for  thirty  days  after  the  termina- 
tion of  any  quarter  of  the  year,  each  and  every  such  person,  company  or 
corporation  shall  forfeit  and  pay  to  the  State  of  Texas  twenty-five  dol- 
lars for  each  day  said  report  and  pa}anent  are  delayed,  which  forfeiture 
and  taxes  shall  be  sued  for  by  the  Attorney  General,  in  the  name  of 
the  State.     For  the  purpose  of  suits  and  prosecutions  provided  for  in 
this  article,  venue  and  jurisdiction  are  hereby  conferred  upon  the  courts 
of  Travis  county,  and  service  may  be  had  upon  any  officer  or  agent  of 
such  person,  firm,  company  or  corporation  in  this  State,  and  such  serv- 
ice shall  in  all  respects  be  held  legal  and  valid;  provided,  that  where 
telephone  companies  have  previously  paid  the  State  tax  for  1905,  of 
25  cents  on  each  telephone  in  use,  levied  under  Article  5243f,  of  the 
Eevised  Statutes  of  1895,  the  amount  so  fixed  in  advance  of  the  date 
when  this  act  takes  effect,  shall  be  deducted  from  the  amount  shown  to 
be  due  from  the  tax  of  1^  per  cent  on  gross  receipts  imposed  by  this 
act.     The  tax  provided  for  in  this  article  shall  be  in  addition  to  all 
other  taxes  levied  by  law,  except  that  levied  by  Articles  5049  and  5243f, 
of  the  Eevised  Civil  Statutes  of  1895,  which  are  hereby  repealed. 

FORM  OF  REPORT  BY  TELEPHONE  COMPANY. 

190. .. 

To  the  Comptroller  of  Public  Accounts  of  the  State  of  Texas: 

In  compliance  with  Section  4,  Chapter  148,  Acts  of  the  Twenty-ninth  Legisla- 
ture of  the  State  of  Texas,  approved  the  17th  day  of  April,  1905,  I  liave  to  report 

that  the  gross  receipts  of  the 

Telephone  Company  within  the  State  of  Texas  for  the  quarter  ending 

190.  A,  were $ 

One  and  one-half  per  cent  on  said  amount $ 


THE  STATE  OF ) 

County,   f            being  duly- 
sworn,  states  that  he  is of  the 

Telephone  Company,  with  offices  in :  that  the 

above   and  foregoing   statement   shows  the   gross  amount  received  by  said   com- 
pany in  the  payment  of  charges  for  the  use  of  its  line  or  lines,  telephone  and 

telephones  during  the  quarter  ending 190.  .  .,  and  is  true 

and  correct. 


Sworn  to  and  subscribed  before  me,  this day  of 190. 

[Seal.]  


164  General  Tax  Laws  of  the  State  of  Texas. 

Sec.  5.  Surety  Companies  to  Pay  2  Per  Cent  Tax. — Every 
surety  and  guaranty  company,  at  the  time  of  filing  its  annual  statement 
shall  report  to  the  Commissioner  of  Insurance  its  gross  premium  receipts 
in  the  State  during  the  preceding  year,  and  shall  pay  an  annual  tax  of 
2  per  cent  on  its  gross  receipts  from  fees  or  charges  collected.  Upon 
receipt  by  him  of  sworn  statements  showing  the  gross  premium  receipts 
by  such  companies,  the  Commissioner  shall  certify  to  the  State  Treas- 
urer the  amount  of  tax  due  by  each  company,  which  tax  shall  be  paid 
to  the  State  Treasurer  on  or  before  the  1st  day  of  March,  following, 
whose  receipt  shall  be  evidence  of  the  payment  of  such  taxes.  No  such 
company  shall  receive  a  permit  to  continue  to  do  business  in  this  State 
imtil  such  taxes  are  paid.  The  tax  provided  for  in  this  article  shall  be 
in  addition  to  all  other  taxes  levied  by  law\ 

Sec.  6.  Collecting  or  Commercial  Agencies  to  Pay  One-half 
OF  One  Per  Cent  Tax. — Each  and  every  person,  firm,  corporation  or 
association  of  persons  owning,  operating  or  controlling  any  collecting 
agency  or  commercial  agency  in  this  State,  and  charging  for  collections 
made  or  business  done,  shall  pay  to  the  State  Treasurer  an  annual  tax 
of  one-half  of  1  per  cent  upon  their  gross  receipts  for  the  use  and  benefit 
of  the  State.  This  tax  shall  be  in  addition  to  all  other  taxes  levied  and 
said  taxes  shall  be  paid  to  the  State  Treasurer  quarterly.  Every  such 
person,  firm,  corporation  or  association  of  persons  so  owning,  controlling 
or  managing  any  commercial  agency  or  collecting  agency  shall,  on  or 
before  the  1st  day  of  April,  and  quarterly  thereafter,  report  to  the  Comp- 
troller of  Public  Accounts  under  oath  of  the  president,  treasurer  or 
superintendent  of  said  company,  association  of  persons,  person  or  cor- 
poration, or  some  other  officer  or  agent  thereof  duly  authorized,  the 
amount  received  by  them  or  it  in  the  payment  of  charges  for  collections 
made  and  business  done  for  the  quarter  next  preceding.  Should  any 
person,  association  of  persons,  firm,  company  or  corporation,  or  the  offi- 
cers or  agent  thereof,  herein  named,  fail  to  make  the  report  provided 
for  in  this  article,  for  thirty  days  after  the  termination  of  any  quarter 
of  the  year,  then  he  shall  be  deemed  guilty  of  a  misdemeanor,  and  upon 
conviction  shall  be  fined  in  any  sum  not  less  than  fifty  dollars  nor  more 
than  one  hundred  dollars.  Each  day  after  the  said  thirty  days  have 
expired  shall  he  deemed  a  separate  offense.  In  addition  thereto,  in  the 
event  of  the  failure  of  the  officer  or  agent  of  any  such  person,  company 
or  corporation  to  make  the  report  herein  required  and  pay  said  taxes 
for  thirty  days  after  the  termination  of  any  quarter  of  the  year,  each 
and  every  such  person,  company  or  corporation  shall  forfeit  and  pay  to 
the  State  twenty-five  dollars  for  each  day  said  report  and  payment  are 
delayed,  which  forfeiture  and  taxes  shall  be  sued  for  by  the  Attorney 


General  Tax  Laws  of  the  State  of  Texas.  165 

General,  in  the  name  of  the  State.  For  the  purpose  of  suits  provided 
for  in  this  article,  venue  and  jurisdiction  are  hereby  expressly  conferred 
upon  the  courts  of  Travis  county,  and  service  may  be  had  upon  any 
oilicer  or  agent  of  any  such  person,  company  or  corporation  within  this 
State,  and  such  service  shall  in  all  respects  be  held  legal  and  valid. 

FORM  OF  REPORT  BY  COLLECTING  OR  COMMERCIAL  AGENCY. 

190.  .. 

To  the  Comptroller  of  Public  Accounts  of  the  State  of  Texas: 

In  compliance  with  Section  6,  Chapter  148,  Acts  of  the  Twentv-ninth  Legisla- 
ture  of   the   State   of  Texas,   approved  the   17th   day  of  April,    1905,   1   have  to 

report  that  the  gross  receipts  of. 

Agency   at ,   Texas,   for 

the  quarter  ending 190.  .  .,  were $ 

One-half  of  one  per  cent  on  said  amount $ 


THE  STATE  OF  TEXAS,  \ 

County.  \  being  duly 

sworn,  states  that  he  is of  the 

Agency  at ,  Texas;   that 

the  above  and  foregoing  report  shows  the  amount  of  gross  receipts  of  said  com- 
pany in  the  payment  of  charges  for  collections  made  and  business  done  for  the 
quarter  ending ,  190.  .  .,  and  is  true  and  correct. 


Sworn  to  and  subscribed  before  me,  this day  of 190. 

[Seal.]  


Sec.  7.  Gas,  Electric  Light  and  Water  Works  Companies  to 
Pay  1  Per  Cent  Tax. — Each  and  every  person,  firm,  corporation  or 
association  of  persons  owning,  operating  or  controlling  any  gas,  electric 
light  or  electric  power  plant  or  water  works  plant  in  this  State,  and 
charging  for  gas,  electric  light,  electric  power  or  water,  shall  pay  to  the 
State  Treasurer  an  annual  tax  of  one-fourth  of  1  per  cent  upon  their 
gross  receipts  for  the  use  and  benefit  of  the  State.  This  tax  shall  be  in 
addition  to  all  other  taxes  levied,  and  said  taxes  shall  be  paid  to  the 
State  Treasurer  quarterly.  Every  such  person,  firm,  corporation  or  as- 
sociation of  persons  so  owning,  controlling  or  managing  any  gas  or  elec- 
tric light  plant  or  electric  power  plant,  or  water  works  plant  shall  on  or 
before  the  1st  day  of  April,  and  quarterly  thereafter,  report  to  the  Comp- 
troller of  Public  x4ccounts,  under  oath  of  the  president,  treasurer  or 
superintendent  of  said  company,  association  of  persons,  person  or  cor- 
poration, or  some  other  officer  or  agent  thereof,  duly  authorized,  the 
amount  received  by  them  or  it  in  the  payment  of  charges  for  gas  or 
electric  lights,  or  electric  power  or  water,  for  th.c  quarter  next  preceding. 


166  General  Tax  Laws  of  the  State  of  Texas. 

Should  any  person,  association  of  persons,  firm,  company  or  corporation, 
or  the  officers  or  agents  thereof  herein  named  fail  to  make  the  report 
provided  for  in  this  article,  for  thirty  days  after  the  termination  of 
any  quarter  of  the  year,  then  he  shall  be  deemed  guilty  of  a  misdemeanor, 
and  upon  conviction  shall  be  fined  in  any  sum  not  less  than  fifty  dollars, 
nor  more  than  one  hundred  dollars.  Each  day  after  said  thirty  days 
have  expired  shall  be  deemed  a  separate  offense.  In  addition  thereto, 
in  the  event  of  the  failure  of  the  officer  or  agent  of  any  such  person,  com- 
pany or  corporation  to  make  the  report  herein  required  and  pay  said 
taxes  within  thirty  days  after  the  termination  of  any  quarter  of  the  year, 
each  and  every  such  person,  company  or  corporation  shall  forfeit  and 
pay  to  the  State  twenty-five  dollars  for  each  day  said  report  and  pay- 
ment are  delayed,  which  forfeiture  and  taxes  shall  be  sued  for  by  the 
Attorney  General,  in  the  name  of  the  State.  For  the  purpose  of  suits 
provided  for  in  this  article,  venue  and  jurisdiction  are  hereby  expressly 
conferred  upon  the  courts  of  Travis  county,  and  service  may  be  had  upon 
any  officer  or  agent  of  any  such  person,  company  or  corporation  within 
this  State,  and  such  service  shall  in  all  respects  be  held  legal  and  valid. 

FORM  OF  REPORT  OF  GAS.  ELECTRIC  LIGHT,  ELECTRIC  POWER  OR 

WATER  WORKS  PLANT. 

190. .. 


To  the  Comptroller  of  Public  Accounts  of  the  State  of  Texas: 

In  compliance  with  Section  7,  Chapter  148,  Acts  of  the  Twenty-ninth  Legisla- 
ture of  the  State  of  Texas,  approved  the  17th  day  of  April,  1905,  I  have  to 
report  that  the  gross  receipts  of  the 

in Texas,  for  the  quarter  ending 190.  . ., 

were: 

For  gas $ 

For  electric  light $ 

For  electric  power $ 

For  water $ 

Total  receipts $ 

One-fourth  of  one  per  cent  on  said  amount ...  $ 


THE  STATE  OF  TEXAS,  ) 

County.   \  being  duly 

sworn,   states   that  he  is ;    that 

the  above  and  foregoing  statement  shows  the  gross  receipts  of 

in  payment  of  charges  for  gas,  electric 

lights,  electric  power  and  water  in   the  several  amounts  stated  therein  for  the 
quarter  ending ,  190.  .  .,  and  is.  true  and  correct. 


Sworn  to  and  subscribed  before  me,  this day  of 190. 

[Seat..]  


General  Tax  Laws  of  the  State  of  Texas.    .  167 

Sec.  8.  Dealers  in  Futures  to  Pay  1^  Per  Cent  Tax. — Each 
and  every  person,  firm,  association  of  persons,  corporation,  domestic 
and  foreign,  who  shall  directly  or  indirectly,  or  as  agent  for  another, 
or  through  any  agent  or  agents,  carry  on,  manage,  superintend,  or 
transact  any  l)usiness  commonly  known  as  exchanges,  or  dealing  in 
futures,  in  any  agricultural  products,  articles  of  commerce,  corporation 
stocks,  or  any  other  article  or  commodity,  or  where  orders  are  taken 
and  booked  to  be  accepted  and  consummated  by  another  where  there 
exists  the  bona  fide  intention  to  deliver,  shall,  on  or  before  the  1st  day 
of  April  of  each  year  and  quarterly  thereafter,  file  with  the  Comp- 
troller of  Public  Accounts  a  report  in  writing  under  oath  showing  the 
amount  of  gross  receipts  from  the  management  of  any  such  business 
from  all  sources  for  the  preceding  three  months,  and  shall  pay  a  tax 
of  one  and  one-quarter  (1^)  per  cent  on  their  gross  receipts  from  all 
sources.  Said  tax  herein  levied  shall  be  paid  to  the  State  Treasurer 
quarterly,  that  is  to  say,  on  the  1st  days  of  April,  July,  October  and 
January  of  each  year,  provided  that  this  article  shall  not  apply  to  mer- 
chandise brokers  and  commission  merchants.  If  any  such  person,  or  the 
manager  or  managers  of  any  such  business  for  any  firm,  association  of 
persons,  or  corjDoration,  shall  fail  to  make  the  report,  and  pay  the  tax 
as  above  provided  for,  thirty  days  after  the  termination  of  any  quarter 
of  the  year,  each  and  every  such  person,  firm,  association  of  persons  or 
corporation,  shall,  when  so  failing,  forfeit  and  pay  to  the  State  twenty- 
five  dollars  ($25)  for  each  day  said  report  and  payment  are  delayed, 
which  forfeiture  and  tax  shall  be  sued  for  by  the  Attorney  General  in 
the  name  of  the  State,  and  venue  is  hereby  given  in  any  court  of  com- 
petent jurisdiction  in  Travis  county.  The  tax  here  provided  shall  be 
in  addition  to  all  other  taxes  levied  by  law. 

FORM  OF  REPORT  OF  DEALERS  IN  FUTURES. 

190. .. 

To  the  Comptroller  of  Public  Accounts  of  the  State  of  Texas: 

In  compliance  with  Section  8,  Chapter  148,  Acts  of  the  Twenty-ninth  Legisla- 
ture of  the   State  of   Texas,   approved  the   17th   day  of  April,    loOo,   I  have  to 

report  that  the  gross   receipts  of  the 

Exchange  at ,  Texas,  for  the  quarter  end- 
ing  190.  .  .,   were $ 

One  and  one-fourtli  jier  cent  on  said  amount $ 


THE  STATE  OF  TEXAS,  } 

County.   \  being  duly 

sworn,  states  that  he  is of  the 

Exchange  at ,  Texas;  that  the  above 


168  General  Tax  Laws  of  the  State  of  Texas. 

and  foregoing  statement  shows  the  amount  of  gross  receipts  from  the  manage- 
ment of  said  business  from  all  sources  during  the  preceding  three  months  end- 
ing  190.  .  .,  and  is  true  and  correct. 


Sworn  to  and  subscribed  befor-?  me,  this day  of 190. 

[Seal.]  


Sec.  9.     Dealers  in  Coal  Oil,  Etc.,  to  Pay  2  Per  Cent  Tax. — 
Each  aud  every  person,  association  of   persons   or  corporation  created 
by  the  laws  of  this  or  any  other  State  or  nation,  which  shall  engage  in 
their  own  name,  or  in  the  name  of  others,  or  in  the  name  of  their  repre- 
sentatives or  agents,  in  this  State,  in  the  wholesale  business  of  coal  oil, 
naphtha,  benzine  or  any  other  mineral  oils  refined  from  petroleum,  and 
any  and  all  mineral  oils,  shall  pay  an  annual  tax  of  2  per  cent  upon 
their  gross  receipts  from  any  and  all  sales  in  this  State  of  any  of  said 
articles  in  Section  9  of  this  act  hereinabove  mentioned,  and  an  annual 
tax  of  3  per  cent  of  the  cash  market  value  of  any  and  all  of  said  articles 
that  may  be  received  or  possessed  or  handled  or  disposed   of  in  any 
manner  other  than  by  sale  in  this  State;  and  it  is  hereby  expressly  pro- 
vided that  delivery  to  or  possession  by  any  person,  association  of  persons 
or  corporation  in  this  State  of  any  of  the  articles  hereinabove  mentioned 
in  Section  9  of  this  act,  from  whatever  source  the  same  may  have  been 
received,  shall  for  the  purpose  of  this  act  be  held  and  considered  such  a 
sale  and  such  ownership  and  possession  of  such  articles  and  property 
(where  no  sale  is  made)   as  will  and  shall  subject  the  same  to  the  tax 
herein  provided  for.     Said  tax  herein  provided  for  shall  be  paid  to  the 
State  Treasurer  quarterly,  and  every  such  person,  agent,  association  of 
persons,  or  corporation  so  owning,  controlling  or  managing  such  business 
shall,  on  or  before  the  1st  day  of  April,  and  quarterly  thereafter,  report 
to  the  Comptroller  under  oath  of  the  president,  treasurer,  superintendent 
or  some  other  officer  of  said  corporation  or  association,  or  some  duly 
authorized  agent  thereof,  the  amount  received  by  them  from  such  busi- 
ness in  til  is  State.    Should  any  person,  association  of  persons  or  corpora- 
tion, or  tlie  officers  or  agents  of  any  such  corporation,  person  or  associa- 
tion of  persons  herein  named,  fail  to  make  the  report  herein  provided 
for,  and  pay  said  taxes  for  thirty  days  after  the  termination  of  any 
quarter  of  the  year,  then  he  shall  be  deemed  guilty  of  a  misdemeanor, 
and  upon  conviction  shall  be  fined  in  any  sum  not  less  than  fifty  nor 
more  than  one  hundred  dolhirs.     Each  and  every  day  after  said  thirty 
days  have  expired   shall  be   deemed   a  separate  offense.     In   addition 
thereto,  in  the  event  of  the  failure  of  the  officers  or  agents  of  any  such 
company  or  corporation  to  make  the  reports  and  pay  said  taxes,  for 


General  Tax  Laws  of  the  State  of  Texas.  169 

thirty  days  after  the  termination  of  any  (|uarter  of  the  year,  eacli  and 
every  such  company  or  corporation,  or  their  officers  or  agents  so  failing, 
shall  forfeit  and  pay  to  the  State  the  sum  of  twenty-five  dollars  for  each 
day  said  report  and  payment  are  delayed,  which  forfeiture  and  taxes 
shall  be  sued  for  by  the  Attorney  General,  in  the  name  of  the  State. 
For  the  purpose  of  suits  and  prosecutions  provided  for  in  this  article, 
venue  and  jurisdiction  are  hereby  expressly  conferred  upon  the  courts 
of  Travis  county,  and  service  may  be  had  upon  any  officer  or  agent  of 
such  company  or  corporation  in  the  State,  and  such  service  shall  in  all 
respects  be  held  legal  and  valid.  The  tax  herein  levied  shall  be  in  addi- 
tion to  all  other  taxes  levied  by  law. 

FORM  OF  REPORT  BY  DEALERS  IN  OIL,  ETC. 

190. .. 

To   the  Comptroller  of  Public  Accounts  of  the  State  of  Texas: 

In  compliance  with  Section  9,  Chapter  148,  Acts  of  the  Twenty-ninth  Legisla- 
ture of  the  State  of  Texas,  approved  the  17th  day  of  April,  1905,  I  have  to 
report  that  tlie  gross  receipts  of 

in  Texas  for  the  quarter  ending 190.  .  .,  were: 

From  the  sale  of  coal  oil,  naphtha,  benzine  and  any  other  mineral 
oils   refined   from   petroleum   and  from   the  sale  of  any  and  all 

other  mineral  oils $ 

The  cash  market  value  of  any  and  all  of  said  articles  enumerated 
above  that  have  been  received  or  possessed  or  handled  or  dis- 
posed of  in  any  manner  other  than  by  sale  in  Texas  during  said 

quarter  ending 190.  .  .,  is $ 

Total $ 

Two  per  cent  on  said  amount $ 


THE   STATE  OF \ 

County.  J  being  duly 

sworn,   states   that   ho   is ^^ 

,  Texas ;  that  the  above  and  foregoing  statement 

shows  the  gross  receipts  of • 

".  .  .  .from  the  sale  of  coal  oil,  naplitha,  benzine  and  any  otlier  mineral 

oils  refined  from  petroleum  and  from  the  sale  of  all  other  mineral  oils  in  Texas 

for  the  quarter  ending ,  190.  .  .  ;  al.^o  the  cash 

market  value  of  any  and  all  of  said  articles  that  have  been  received  or  possessed 
or  handled  or  disposed  of  in  any  manner  other  than  by  sale  in  Texas  during  said 
quarter,  and  that  said  statement  is  true  and  correct. 


Sworn  to  and  subscribed  before  me,  this day  of 190. 


[Seal.] 


1.  Persons  engaged  in  the  business  of  selling  oil  both  by  wholesale  and  by 
retail;  that  is,  those  who  will  sell  a  private  individual  a  gallon,  or  a  merchant 
or  other  party  a  barrel,  according  to  tlie  necessities  of  the  occasion,  are  sub- 
ject to  the  tax  imposed  by  this  section.     Opinion  of  Attorney  General. 


170      General  Tax  Laws  of  the  State  of  Texas. 

2.  The  tax  imposed  by  Section  13  of  this  act  is  a  tax  upon  the  occupation  of 
a  producer  of  oil,  and  the  payment  of  said  tax  permits  the  producer  of  oil  to 
sell  his  production  without  the  payment  of  any  further  tax.  Opinion  of  At- 
torney General. 

Sec.  10.  Text  and  Law  Book  Publishers  to  Pay  1  Per  Cent 
Tax. — Every  person,  firm,  joint  stock  association,  company,  corpora- 
tion, or  association  of  persons,  whether  incorporated  under  the  laws  of 
this  State  or  of  any  other  State  or  nation,  or  whether  incorporated  at 
all  or  not,  engaged  in  publishing,  printing  and  selling  text  books  used 
in  the  schools  of  this  State,  or  law  books  of  any  character,  or  any  such 
person,  firm,  joint  stock  association,  company,  corporation  or  association 
of  persons  owning,  controlling  or  managing  any  such  business  as  text 
book  or  law  book  publishers  within  this  State  or  out  of  it,  and  having 
State  agencies  in  this  State  for  the  purpose  of  selling  any  book  or  books 
to  be  used  in  any  of  the  schools  of  this  State,  shall  pay  a  tax  of  1  per  cent 
on  their  gross  receipts  from  such  business  in  this  State.  This  tax  shall 
be  paid  to  the  State  Treasurer  quarterly.  Every  such  person,  firm,  joint 
stock  association,  company,  corporation  or  association  of  persons  so  own- 
ing, controlling  or  managing  any  such  business  as  text  books  or  law 
book  publishers,  or  having  State  agencies  in  this  State,  shall  on  or  before 
the  1st  day  of  April,  and  quarterly  thereafter,  of  each  year,  report  to  the 
Comptroller  of  Public  Accounts,  under  the  oath  of  the  person  owning 
or  operating  said  agency,  or  of  the  president,  treasurer,  superintendent 
or  some  other  responsible  officer  of  such  firm,  company,  joint  stock  asso- 
ciation, or  corporation,  the  amount  received  by  them  from  such  business 
for  and  during  the  preceding  quarter  of  the  year.  Should  any  person, 
association  of  persons,  firm,  company  or  corporation,  or  the  officer  or 
agent  thereof  herein  named,  fail  to  make  the  report  provided  for  in  this 
article,  for  thirty  days  after  the  termination  of  any  quarter  of  the  year, 
then  he  shall  be  deemed  guilty  of  a  misdemeanor,  and  upon  conviction 
shall  he  fined  in  any  sum  not  less  than  fifty  dollars  nor  more  than  one 
hundred  dollars,  and  each  day  after  said  thirty  days  have  expired  shall 
be  deemed  a  separate  offense.  And  in  addition  thereto,  in  the  event  of 
the  failure  of  the  officer  or  agent  of  any  such  person  or  corporation  to 
make  the  report  herein  required,  and  pay  the  said  taxes,  for  thirty  days 
after  the  termination  of  ajiy  quarter  of  the  year,  each  and  every  such 
person,  company  or  corporation  so  failing  shall  forfeit  and  pay  to.  the 
State  twenty-five  dollars  for  each  day  said  report  and  payment  are  de- 
layed, which  forfeiture  and  taxes  shall  be  sued  for  by  the  Attorney  Gen- 
eral in  the  name  of  the  State.  For  the  purpose  of  suits  and  prosecu- 
tions provided  for  in  this  article,  venue  and  jurisdiction  are  hereby  ex- 
pressly conferred  upon  the  courts  of  Travis  county,  and  service  may  be 


General  Tax  Laws  of  the  State  of  Texas.  171 

had  upon  any  officer  or  agent  of  such  person,  company  or  corporation 
within  this  State,  and  such  service  shall  in  all  respects  be  held  legal  and 
valid. 

FORM  OF  REPORT  BY  TEXT  AND  LAW  BOOK  PUBLISHERS. 

190. .. 

To  the  Comptroller  of  Public  Accounts  of  the  State  of  Texas: 

In  compliance  with  Section  10,  Chapter  148,  Act.s  of  the  Twenty-ninth  Legisla- 
ture of  the  State  of  Texas,  approved  the  17th  day  of  April,  1905,  I  have  to 
report  that  the  gross  receipts  in  Texas  of 

from  the  sale  of  books  for  the  quarter  ending 190.  .  .,  were : 

From  the  sale  of  text-books  used  in  the  schools  of  Texas .  .  $ 

From  the  sale  of  law  books $ 

Total $ 

One  per  cent  on  said  amount $ 


THE  STATE  OF ■> 

County,   j  being  duly 

sworn,  states  that  he  is at 

;    that   the  above   and  foregoing  statement 

shows  the  gross  amount  received  by 

from  the  sale  of  text-books  used  in  the  schools  in  Texas  and  from  the  sale  of 

law  books  for  the  quarter  ending ,  190 ... ,  and  is  true 

and  correct. 


Sworn  to  and  subscribed  before  me,  this day  of 190. 

[Seal.]  


Sec.  11.  Car  Companies  to  Pay  2  Per  Cent  Tax. — Every  person, 
firm,  joint  stock  association  or  corporation  owning  stock  cars,  refrig- 
erator and  fruit  cars  of  any  kind,  tank  cars  of  any  kind,  coal  cars  of  any 
kind,  furniture  cars,  or  common  box  and  flat  cars,  and  leasing,  renting, 
operating,  hiring  or  charging  mileage  for  the  use  of  such  cars,  shall  on 
or  before  the  1st  day  of  April,  and  quarterly  thereafter,  through  its 
superintendent  or  other  chief  officer,  or  authorized  agent,  file  with  the 
Comptroller  of  Public  Accounts  a  report,  under  oath,  showing  the 
amount  of  gross  receipts  from  such  rentals  or  mileage,  or  other  sources 
of  revenue,  for  the  preceding  three  months,  and  shall  pay  a  tax  of  2  per 
cent  on  their  gross  receipts  from  all  rentals  or  mileage  or  other  sources 
of  revenue  received  from  any  railway  companies  or  other  persons  or 
from  all  other  sources  within  this  State;  provided,  this  shall  not  apply 
to  the  mileage  and  per  diem  paid  by  one  railway  company  to  another 
railway  company  within  this  State  for  the  use  of  such  cars.  Said  tax 
herein  levied  shall  be  paid  to  the  State  Treasurer  quarterly.     If  any 


172  General  Tax  Laws  oe  the  State  of  Texas, 

person,  firm,  joint  stock  association  or  corporation  shall  fail  to  make  the 
report  and  pay  the  tax  as  above  provided,  for  thirty  days  after  the 
termination  of  any  quarter  of  the  year,  each  and  every  such  person, 
firm.  Joint  stock  association  or  corporation  so  failing  shall  forfeit  and 
pay  to  the  State  twenty-five  dollars  for  each  day  said  report  and  pay- 
ment are  delayed,  which  forfeiture  and  tax  shall  be  sued  for  by  the  At- 
torney General,  in  the  name  of  the  State.  And  it  is  hereby  provided 
that  the  cars  or  property  of  any  such  person,  firm,  Joint  stock  associa- 
tion or  corporation  shall  be  subject  to  seizure  and  sale  whenever  found  in 
this  State,  to  pay  the  taxes,  penalties  and  costs  that  may  accrue  under 
this  article;  provided,  that  upon  the  request  of  the  Comptroller  each 
railroad  company  in  the  State  of  Texas  shall  forthwith  and  within  not 
more  than  thirty  (30)  days  after  such  request  shall  have  been  made, 
report  to  said  Comptroller  under  oath  the  amounts  paid  by  it  for  the 
use  of  the  cars  of  the  kind  mentioned  in  this  section  within  such  period 
as  the  Comptroller  shall  have  fixed  and  to  what  companies,  associations 
or  individuals  the  same  was  paid  and  the  amount  paid  to  each  and  the 
dates  and  particulars  of  such  payments,  and  if  any  railroad  shall  fail 
to  make  any  report  as  herein  provided,  it  shall  forfeit  and  pay  to  the 
State  twenty-five  dollars  ($25)  for  each  and  every  day  during  which 
said  report  is  delayed,  which  shall  be  sued  for  by  the  Attorney  General 
in  the  name  of  the  State.  For  the  purpose  of  suits  provided  for  herein, 
venue  and  jurisdiction  are  hereby  expressly  conferred  upon  the  courts 
of  Travis  county,  and  service  may  be  had  upon  any  officer  or  agent  of  any 
such  person,  firm,  company  or  corporation  within  this  State,  and  if  no 
officer  or  agent  can  be  found  within  this  State,  service  may  be  had  by 
citation  by  publication,  and  such  service  shall  in  all  respects  be  held  legal 
and  valid.  The  tax  provided  for  in  this  article  shall  be  in  addition  to 
all  other  taxes  levied  by  law. 

FORM  OF  REPORT  BY  CAR  COMPANIES. 

190. .. 

To  the  Comptroller  of  Public  Accounts  of  the  State  of  Texas: 

In  compliance  with  Section  11,  Chapter  148,  Acts  of  the  Twenty-ninth  Legisla- 
ture  of   tlie   State   of  Texas,   approved  the   17th   day  of  April,   loOS,   I  have  to 

report  that  the  gross  receijits  in  Texas  of 

for  the  use  of 

its  cars  for  the  quarter  ending ,   190 ... ,  were : 

From   stock   cars $ 

From  refrigerator  and  fruit  cars $ 

From  tank  cars .$ 

From  coal  cars $ 

From   furniture   cars $ 

From  common  hox  and  flat  cars $ 

Total $ 

Two  per  cent  or.  said  amount $ 


General  Tax  Laws  of  the  State  of  Tex^\.s.      173 
THE  STATE  OF 


3-} 


County.  /  being  duly 

sworn,   states  that  he  is 

of  the 

conipanv,  witli  oHice 

ill ;  that  the  above  and  forerroinf;  statement 

shows  the  gross  receipts  of  said  company  for  rentals  and  mileage  and  other 
sources  of  revenue  from  said  cars  within  the  State  of  Texas  for  the  quarter  end- 
ing  ,   190.  .  .,  and  is  true  and  correct. 


Swoni  to  and  subscribed  before  me,  this day  of 190. 

[SE-iL.]  


1.  This  section  does  not  require  the  payment  of  the  tax  upon  receipts  for 
the  use  of  cars  for  interstate  shipments,  but  does  require  the  payment  of  such 
tax  as  respects  receipts  upon  intrastate  shipments.  Opinion  of  Attorney  Gen- 
eral. 

Sec.  12.  Pipe  Line  Companies  to  Pay  2  Per  Cent  Tax. — Everv 
individual,  joint  stock  association,  company,  co-partnership  or  corpora- 
tion, whether  incorporated  under  the  laws  of  this  State  or  of  any  other 
State,  Territory,  or  of  the  United  States,  or  of  any  foreign  nation, 
which  owns  or  operates  a  pipe  line  or  lines  within  the  State  of  Texas, 
whether  such  pipe  lines  be  used  for  the  transmission  of  oil,  natural  or 
artificial  gas,  whether  the  same  be  for  illuminating  or  fuel  purposes 
or  for  any  other  purpose,  or  for  steam,  for  heat  or  power,  or  for  the 
transmission  of  articles  by  pneumatic  or  other  power,  shall  be  deemed  and 
held  to  be  a  pipe  line  company ;  and  every  suoh  pipe  line  company  shall, 
on  or  before  the  Ist  day  of  April  of  each  and  every  year,  and  quarterly 
thereafter,  through  its  superintendent,  president,  secretary  or  other  au- 
thorized agent,  file  with  the  Comptroller  a  report,  under  oath,  showing 
the  amount  of  gross  receipts  from  charges  and  freights  within  this 
State,  paid  to  or  uncollected  by  such  pipe  line  company  on  account  of 
any  business  transacted  by  it  in  the  capacity  of  a  pipe  line  compau}',  as 
herein  defined,  during  the  three  months  next  preceding;  and  each  pipe 
line  company  engaged  in  conveying  oil  shall  report  as  a  part  of  its  gross 
receipts  such  sum  as  it  would  have  been  compelled  to  pay  for  conveying 
oil  owned  by  it  and  conveyed  for  itself,  if  it  had  employed  some  other 
pipe  line  company  to  convey  it.  Said  pipe  line  companies,  at  the  time 
of  filing  the  required  report,  shall  pay  to  the  Treasurer  of  the  State  of 
Texas  2  per  cent  on  the  gross  receipts,  as  shown  by  said  reports.  The 
receipt  of  the  Treasurer  of  the  State  shall  be  evidence  of  the  payment 
of  such  taxes.  Should  any  person,  association  of  persons,  the  officers 
or  agents  of  any  such  person,  association  of  persons  or  corporation  herein 
named,  fail  to  make  the  report  provided  for  in  this  section  for  more 
than  thirty  days  after  the  termination  of  any  quarter  of  the  year,  tlicn 
he  shall  be  deemed  guilty  of  a  misdemeanor,  and  upon  conviction  shall 


174  General  Tax  Laws  of  the  State  of  Texas. 

be  fined  in  any  sum  not  less  than  fifty  dollars,  nor  more  than  one  hun- 
dred dollars.  Each  day  after  said  thirty  days  have  expired  shall  be 
deemed  a  separate  offense;  and  in  addition  thereto,  in  the  event  of  the 
failure  of  the  officers  or  agents  of  any  such  company  or  corporation  to 
make  such  report  and  pay  said  tax  for  thirty  days  after  the  termination 
of  any  quarter  of  the  year,  each  and  every  such  company  or  corporation 
so  failing  shall  forfeit  and  pay  to  the  State  of  Texas  twenty-flve  dollars 
for  each  day  said  report  and  payment  are  delayed,  which  forfeiture  shall 
be  sued  for  by  the  Attorney  General,  in  the  name  of  the  State.  For  the 
purpose  of  suits  and  prosecutions  provided  for  herein,  venue  and  juris- 
diction are  hereby  conferred  upon  the  courts  of  Travis  county,  and 
service  may  be  had  upon  any  officer  or  agent  of  such  company  or  corpora- 
tion within  this  State,  and  such  service  shall  in  all  respects  be  held 
legal  and  valid.  The  tax  provided  for  in  this  article  shall  be  in  addi- 
tion to  all  other  taxes  levied,  but  the  provisions  of  this  section  shall  be 
construed  to  levy  an  additional  tax  on  gas  companies,  as  provided  for 
elsewhere  in  this  act. 

FORM  OF  REPORT  BY  PIPE  LINE  COMPANY. 

190. .. 

To  the  Comptroller  of  the  State  of  Texas: 

In  compliance  with  Section  12,  Chapter  148,  Acts  of  the  Twenty-ninth  Legisla- 
ture of   the   State   of  Texas,   approved  the   17th  day  of  April,   1905,   I  have  to 

report  that  the  gross  receipts  of  the 

for  the  three 

months  ending ,    190 ... ,  were : 

For  charges  and  freiglit  paid  to  or  uncollected  by  said  company  on 
account  of  business  transacted  by  it  in  the  capacity  of  a  pipe 

line  company $ 

Said  company  conveyed  of  its  own  oil  during  said  three  months 

,  for  which,  if  some  other  pipe  line  company  had 

conveyed  it,  it  would  have  been  compelled  to  pay $ 

Total " $ 

Two  per  cent  on  said  amount $ 


THE  STATE  OF  TEXAS,  I 

County.  I  being  duly 

sworn,  states  that  he  is of  the 

company,  with  office  in 

;    tliat  the  above  and  foregoing  statement 

shows  the  gross  receipts  of  said  company  from  charges  and  freight  within  the 
State  of  Texas  paid  to  or  tmeollected  by  said  company  on  account  of  business 
transacted  by  it  in  tho  capacity  of  a  pipe  line  company  during  the  three  months 

ending ,  190.  .  .  ;   and  sliows  also  the  amount  of 

oil  of  its  own  conveyed  during  said  three  months  and  the  amount  it  would  have 
been  compelled  to  pay  if  .some  otlier  pipe  line  company  had  conveyed  its  oil, 
and  that  the  said  statement  is  true  and  correct. 


Sworn  to  and  subscribed  before  me,  this day  of 190. 

[Seal.]  


General  Tax  Laws  of  the  State  of  Texas.  175 

1.  The  tax  iniposod  by  tliis  section  must  be  paid  on  shipments  between  points 
in  Texas  not  forniini;  any  part  of  an  interstate  shipment,  but  that  portion  of 
said  section  which  attempts  to  require  the  payment  of  a  tax  upon  the  value  of 
the  service  of  a  pipe  line  company  performed  for  itself  in  the  transportation  of 
its  own  oil  has  reference  alone  to  corporations  cliartered  as  ])ipe  line  companies; 
that  is  to  say,  as  public  carriers  for  hire,  and  to  persons  and  copartncrsliips 
not  incorporated  and  acting  strictly  as  public  carriers,  and  does  not  have  appli- 
cation to  corporations  chartered  for  different  purposes,  even  though  they  may 
transport  oil  for  others.     Opinion  of  Attorney  General. 

Sec.  13.  Oil  Well  Companies  to  Pay  1  Per  Cent  Tax. — Every 
individual,  joint  stock  company,  co-partnership  oi-  corporation,  whether 
incorporated  under  the  hiws  of  this  State  or  any  State  or  Territory  of 
the  United  States  or  of  any  foreign  country,  which  owns,  controls,  man- 
ages or  leases  any  oil  well  within  this  State,  shall  on  or  before  the  1st 
day  of  April  of  each  and  every  year,  and  quarterly  thereafter,  through 
its  superintendent,  president,  secretary  or  other  authorized  agent,  or  in 
person  or  by  agent  (if  said  well  belongs  to  or  is  managed  or  controlled 
by  an  individual),  file  with  the  Comptroller  a  report,  under  oath,  show- 
ing the  total  amount  of  all  oil  produced  by  each  of  said  parties,  during 
said  next  preceding  quarter,  and  also  its  market  value.  Said  oil  well 
companies  or  individuals  owning,  controlling  or  managing  oil  wells,  at 
the  time  of  filing  the  required  report,  shall  pay  to  the  Treasurer  of  the 
State  of  Texas,  1  per  cent  on  the  gross  products  as  shown  by  said  re- 
ports, said  amount  in  money  to  be  fixed  at  the  average  market  value  of 
said  product  during  the  preceding  quarter.  The  receipt  of  the  Treas- 
urer of  the  State  shall  be  evidence  of  the  payment  of  such  taxes.  Should 
any  person,  association  of  persons,  the  oiScers  or  agents  of  any  such 
persons,  association  of  persons  or  corporations  herein  named,  fail  to 
make  the  report  provided  for  in  this  chapter,  for  more  than  thirty  days 
after  the  termination  of  any  quarter  of  the  year,  then  he  shall  be  deemed 
guilty  of  a  misdemeanor,  and  upon  conviction  shall  be  fined  in  any  sum 
not  less  than  fifty  dollars,  nor  more  than  one  hundred  dollars.  Each  day 
after  said  thirty  days  have  expired  shall  be  deemed  a  separate  offense. 
And  in  addition  thereto,  in  the  event  of  the  failure  of  the  otficers  or 
agents  of  any  such  company  or  corporation,  to  make  such  report  and  pay 
said  tax  for  thirty  days  after  the  termination  of  any  quarter  of  the 
year,  each  and  every  such  company  or  corporation  so  failing  shall  forfeit 
and  pay  to  the  State  of  Texas  twenty-five  dollars  for  each  day  said  report 
and  pa3inent  are  delayed,  which  forfeiture  shall  be  sued  for  by  the 
Attorney  General,  in  the  name  of  the  State.  For  the  purpose  of  suits 
and  prosecutions  provided  for  herein,  venue  and  jurisdiction  are  hereby 
conferred  upon  the  courts  of  Travis  county,  and  service  may  be  had 
upon  any  officer  or  agent  of  such  company  or  corporation  within  this 
State,  and  such  service  shall  in  all  respects  be  held  legal  and  valid.    The 


176  General  Tax  Laws  of  the  State  of  Tex^is. 

tax  provided  for  in  this  article  shall  be  in  addition  to  all  other  taxes 

levied. 

FORM  OF  REPORT  BY  OIL  WELL  COMPANY. 

190. .. 

To  the  Comptroller  of  Public  Accounts  of  the  State  of  Texas: 

In  compliance  with  Section  13,  Chapter  148,  Acts  of  the  Twenty-ninth  Legisla- 
ture of  the  State  of  Texas,  approved  April   17,  1905,  I  have  to  report  that  the 

total  amount  of  oil  produced  l>y 

during  the  quarter  end- 
ing  ,    190.  .  .,   was barrels,   and 

that  the  average  market  value  of  said  product  during  said  quarter  was  $ 

per  barrel. 

Total  value  of  product  during  quarter.  .  .$ 

One  per  cent  on  said  amount $ 


THE  STATE  OF  TEXAS,  ] 

County.   \  being  duly 

sworn,  states  that  he  is of 

with  office  at ,  Texas;  that  the  foregoing  report 

shows  the  total  amoiuit  of  oil  produced  by 

during  the  quarter  ending ,   190 ... ,  and  also  the 

average  market  value  of  said  product  during  said  quarter,  and  that  said  state- 
ment is  true  and  correct. 


Sworn  to  and  subscribed  before  me,  this day  of 190. 

[Seal.]  


1.  A  lessor  of  an  oil  well  who  receives  a  royalty  on  same  is  liable  for  the 
tax  imposed  by  this  section  upon  the  amount  he  receives.  The  lessee,  in  such 
case,  is  not  liable  for  the  tax  upon  the  whole  amount  of  his  products,  but  up- 
on the  amount  which   he   receives   only.     Ruling  of  Comptroller. 

Sec.  14.  Taxes  Levied  Herein  in  Addition  to  All  Other 
Taxes. — Except  as  herein  stated,  all  taxes  levied  by  this  act  shall  be 
in  addition  to  all  other  taxes  now  levied  by  law;  provided,  that  nothing 
herein  shall  be  construed  as  authorizing  any  county  or  city  to  levy  an 
occupation  tax  on  the  business  taxed  by  this  act. 

Sec.  15.  Comptroller  Mat  Eequire  Supplemental  Report;  Ee- 
PORT  TO  BE  Sworn  to,  by  Whom. — If  for  any  reason  the  Comptroller 
of  Public  Accounts  is  not  satisfied  with  any  report  required  to  lie  made 
herein,  he  may  require  a  further  supplemental  report  from  any  such  per- 
son, corporation,  co-partnership  or  association,  containing  information 
and  data  upon  such  matters  as  he  may  need  or  deem  necessary  to  ascer- 
tain the  true  and  correct  amount  of  all  taxes  due  by  any  such  person, 
firm   or  corporation.     Every  statement  or  report  required   by  this  act 


General  Tax  Laws  of  the  State  of  Texas.  177 

shall  have  affixed  thereto  the  affidavit  of  the  president,  vice  president, 
secretary  or  treasurer  of  the  person,  corporation,  co-partnership  or  asso- 
ciation, or  one  of  the  persons  or  members  of  the  partnership  making  the 
same,  to  the  effect  that  the  statement  is  true.  The  Comptroller  shall 
prepare  blanks  to  be  used  in  inaking  the  reports  required  by  this  act. 

Sec.  16.  Books,  Etc.,  of  Corporations  May  be  Inspected,  When 
AND  BY  Whom. — If  the  Comptroller  has  any  reason  to  believe,  or  does 
believe,  that  any  person,  firm  or  corporation  subject  to  the  provisions  of 
this  act  has  made  any  false  return,  or  has  failed  or  omitted  to  make  a 
full  return,  then  the  Comptroller,  or  some  person  acting  for  him,  shall 
file  an  affidavit  with  the  district  clerk  of  Travis  county,  or  with  any 
district  judge  of  Travis  county,  in  vacation,  setting  forth  his  belief 
that  such  person,  firm  or  corporation,  to  be  named  in  the  affidavit,  has 
unlawfully  omitted  from  a  certain  specified  tax  return,  a  true  and  full 
statement,  and  that  such  person,  firm  or  corporation,  or  some  other  per- 
son, firm  or  corporation,  to  be  named  in  the  affidavit,  has  in  his  or  its 
possession  certain  specified  books  or  papers  containing  evidence  tending 
to  show  such  unlawful  omission.  Upon  the  filing  of  such  affidavit  a  writ 
shall  issue  forthwith,  and  be  served  by  any  proper  officer,  requiring  the 
person,  firm  or  corporation  having  possession  of  such  books  or  papers  to 
permit  the  inspection  by  the  Comptroller  or  by  the  Revenue  Agent  of  the 
State  of  Texas,  or  so  much  thereof  as  may  be  specially  named  in  such 
writ,  and  being  only  such  books  and  papers  or  so  much  thereof  as  may 
contain  the  evidence  tending  to  show  the  unlawful  omission  complained 
of  in  said  affidavit,  and  the  court  or  the  judge  thereof  in  vacation,  issu- 
ing such  writ  shall  for  the  purpose  of  enforcing  obedience  thereto  pos- 
sess and  exercise  all  the  powers  usually  possessed  and  exercised  by  it 
or  him  in  contempt  proceedings.  All  costs  incurred  on  account  of  the 
filing  of  any  affidavit  of  the  issuance  of  the  writ  thereon  and  of  the  serv- 
ice of  such  writ,  shall  be  charged  against  the  State  of  Texas;  provided, 
however,  if  as  a  result  of  such  proceedings  it  is  found  that  such  desig- 
nated person,  firm  or  corporation  has  unlawfully  omitted  from  the  re- 
port required  herein  any  statement  or  statements,  then  the  State  shall 
recover  the  costs  from  such  person,  firm  or  corporation. 


178 


General  Tax  Laws  of  the  State  of  Texas. 


CHAPTER  IXc. 


railroads-pkovidin(t  for  the  levy,  assessment  and  col- 
lection OF  A  tax  on  the  gross  RECEIPTS  OF. 

(Chapter  141,  Acts  of  the  Tweaty-ninth  Legislature,  p.  336.) 


Sec. 
Annual  tax  equal  to  1   per  cent  of  gross 

receipts    levied    on    railroads 1 

Report  of  gross  receipts  to  be  made 2 

Penalty  for  failure   to  make  report 3 

Additional    penalty    for    failure    to    malie 

report 4 


Sec. 

Attorney   General  to  bring  suit 5 

Tax  in  addition  to  all  other  taxes;  laws 

repealed    fi 

Not  to  be  collected,  when 7 


Section  1.  Annual  Tax  Equal  to  1  Per  Cent  of  Gross  Ee- 
ceipts  Levied  on  Eailroads.  (Acts  of  1905.) — Every  railroad 
corporation,  or  the  receiver  thereof,  and  every  other  person, 
firm  or  association  of  persons,  owning,  operating,  managing  oT 
controlling  any  line  of  railroad  in  this  State,  for  the  transpor- 
tation of  passengers,  freight  and  baggage,  or  either,  shall  pay  to 
the  State  an  annual  tax  for  the  year  1905,  and  for  each  calendar  year 
thereafter,  equal  to  1  per  centum  of  its  gross  receipts,  if  such  line  of  rail- 
•road  lies  wholly  within  the  State;  and  if  such  line  of  railroad  lies  partly 
within  and  partly  without  the  State,  it  shall  pay  a  tax  equal  to  such  pro- 
portion of  the  said  1  per  centum  of  its  gross  receipts  as  the  length  of  the 
portion  of  such  line  within  the  State  bears  to  the  whole  length  of  such 
line;  provided,  that  if  satisfactory  evidence  is  submitted  to  the  Comp- 
troller at  any  time  prior  to  the  date  fixed  in  Section  2  of  this  act  for  the 
payment  of  the  tax  herein  imposed,  that  any  other  proportion  more 
fairly  represents  the  proportion  which  the  gross  receipts  of  any  such 
railroad  for  any  year  within  this  State  bears  to  its  total  gross  receipts, 
it  shall  be  his  duty  to  levy  and  collect  for  such  year  from  such  railroad 
a  tax  equal  to  such  other  proportion  of  1  per  centum  of  its  total  gross 
receipts. 

Sec.  2.  Report  of  Gross  Receipts  to  be  Made. — For  the  purpose 
of  determining  the  amount  of  such  tax,  the  president,  vice  president^ 
general  manager,  treasurer  or  superintendent  of  such  railroad  corpora- 
tion, or  the  receiver  thereof,  or  such  other  person,  firm  or  association 
of  persons  shall,  on  or  before  the  1st  day  of  October,  1905,  and  annually 
thereafter,  report  to  the  Comptroller  of  Public  Accounts,  under  oath, 
the  gross  receipts  of  such  line  of  railroad,  from  every  source  whatsoever, 
for  the  year  ending  on  the  30th  day  of  June  last  preceding,  and  shall 


General  Tax  Laws  of  the  >State  of  Texas.  179 

immediately  pay  to  the  State  Treasurer  the  annual  tax  herein  imposed, 
calculated  on  the  gross  receipts  so  reported.  The  Comptroller  shall  have 
power  to  require  such  other  reports  and  affidavits  as  may  in  his  judg- 
ment be  necessary  to  protect  the  interests  of  the  State,  and  he  shall  esti- 
mate such  tax  on  the  true  gross  receipts  thereby  disclosed,  and  assess  and 
enforce  the  collection  of  such  tax. 

Sec.  3.  Penalty  for  Failure  to  Make  Report. — Every  person 
required  to  make  reports  by  this  act,  or  by  the  Comptroller  of  Public 
Accounts,  under  the  owners  herein  given,  who  shall  fail  or  refuse  to  make 
such  reports,  for  a  longer  period  than  thirty  days,  shall  be  deemed  guilty 
of  a  misdemeanor,  and  upon  conviction  shall  be  fined  in  any  sum  not 
less  than  one  hundred  nor  more  than  five  hundred  dollars,  and  each  day 
of  failure  or  refusal  after  said  thirty  days  shall  constitute  a  separate 
offense. 

Sec.  4.  Additional  Penalty  for  Failure  to  Make  Report.  — 
Should  such  report  not  be  filed  with  the  Comptroller,  and  the  annual 
tax  thereon  estimated  paid  to  the  Treasurer  on  or  before  the  1st  day 
of  October  of  any  year,  a  penalty  of  10  per  centum  upon  the  amount  of 
such  tax  shall  accrue  thereon  and  be  added  thereto;  and  in  case  such 
report  is  not  made  or  such  tax  and  the  penalty  thereon  are  not  paid  on 
or  before  the  1st  day  of  November  thereafter,  or  in  case  of  a  failure 
to  furnish  the  additional  report  or  affidavit  required  by  the  Comptroller, 
for  a  longer  period  than  thirty  days,  after  demand  therefor,  or  in  case 
of  failure  to  pay  within  thirty  days  any  tax  or  additional-  tax  assessed 
by  the  Comptroller,  under  this  act,  every  such  railroad  corporation, 
or  receiver  thereof,  or  other  such  person,  firm  or  association  of  persons 
shall  forfeit  and  pay  to  the  State  the  sum  of  two  hundred  dollars  for 
each  day  any  of  said  reports  or  payments  may  be  delayed,  after  the  ex- 
piration of  such  periods,  respectively. 

Sec.  5.  Attorney  General  to  Bring  Suit. — The  Attorney  Gen- 
eral is  authorized  and  required,  upon  request  by  the  Comptroller,  to 
bring  suit  in  the  name  of  the  State,  in  Travis  county,  against  the  proper 
parties  defendant,  to  recover  all  taxes,  penalties  and  forfeitures  men- 
tioned in  this  act,  and  venue  and  jurisdiction  of  such  suits  is  hereby 
expressly  conferred  upon  the  courts  of  Travis  county.  Service  of  all 
process  issued  in  such  suits  may  be  had  upon  any  officer  or  agent  of  such 
person,  firm,  association  of  persons,  corporation,  or  receiver  thereof, 
within  this  State,  and  such  service  shall  in  all  respects  be  held  legal  and 
valid. 

Sec.  (5.  Tax  in  Addition  to*  Other  Taxes;  Laws  Repealed. — 
The  tax  provided  for  by  this  act  shall  be  in  addition  to  all  other  taxes 
levied  bv  law.     Subdivision  36,  of  Article  5040,  Revised   Statutes  of 


180  General  Tax  Laws  of  the  State  of  Texas. 

1895;,  and  any  existing  statute  imposing  a  tax  upon  the  gross  passenger 
earnings  of  railroads,  is  hereby  repealed. 

Sec.  7.  Tax  Not  to  be  Collected,  When. — The  tax  imposed  by 
this  act  shall  not  be  levied  upon  or  collected  from  any  person,  firm,  asso- 
ciation, corporation,  or  receiver  owning,  operating,  managing  or  controll- 
ing any  line  of  railroad  in  this  State  after  such  person,  firm,  association, 
corporation  or  receiver  shall  have  paid  the  tax  upon  its  intangible  assets 
as  provided  for  in  an  act  of  the  Twenty-ninth  Legislature  entitled  "An 
Act  for  the  taxation  of  the  intangible  assets  of  certain  corporations,  and 
to  provide  for  the  creation  of  a  State  tax  board  for  the  valuation  of 
such  intangible  assets,  and  for  the  distribution  of  said  valuation  for 
local  taxation,  and  for  the  assessment  of  said  assets,  and  the  levy  and 
collection  of  taxes  thereon,"  while  the  same  may  be  in  force  and  effect. 

RAILROAD  TAX  STATEMENT. 

,  190... 

To  the  Comptroller  of  Texas: 

Statement    by 

Railroad  Company  in  accordance  with  Chapter  141,  Acts  of  the  Twenty-ninth 
Legislature  of  the  State  of  Texas,  for  the  year  ending  June  30,  190.  .  . 

The  length  of  the  line  of  said  railroad  within  and  without  the  State  of  Texas 
is miles. 

The  length  of  the  portion  of  said  railroad  within  the  State  of  Texas  is 

miles. 

The  gross  receipts  of  said  line  of  railroad  from  all  sources  whatsoeveT  for  the 
year  ending  June  30,  190 ... ,  were  $ 


THE   STATE   OF I 

County.  \  being  duly 

sworn,  states  that  he  is of   the 

Railroad  Company,  with  offices  in ; 

that  the  statement  made  above  shows  the  entire  mileage  of  said  railroad  within 
and  without  the  State  of  Texas,  the  number  of  miles  within  Texas,  the  gross 
receipts  of  said  line  of  railroad  from  all  sources  whatsoever  within  the  time 
stated  therein,  and  that  said  statement  is  true  and  correct. 


Sworn  to  and  subscribed  before  me,  this  the day  of ,  190. 


[Seal.]  

[Note. — The  above  statement  must  be  made  by  either  the  President,  Vice- 
President,  General  Manager,  Treasurer  or  Superintendent,  or  Receiver.] 

1.  The  mere  fact  that  a  railroad  company  i.s  not  liable  for  taxes  under  the 
Williams  bill  (Chapter  148,  Acts  of  the  Twenty-ninth  Legislature)  does  not 
relieve  it  from  lial)illlv  for  taxes,  jx'naltics  iuid  forfeitures  under  the  Love  bill 
(Chapter  141,  Acts  of  the  Twenty-nintli  Legislature).  In  the  enactment  of  those 
two  laws  it  was  the  purpose  of  the  Legislature  to  require  every  railroad  com- 
pany embraced  in  said  acts,  respectively,  to  pay  tax  under  the  one  or  the  other 
act.  In  no  instance  can  a  railroad  which  shall  not  have  actually  paid  its  taxes 
under  the  Williams  bill  claim,  under  it,  exemption  from  liability  under  the 
Love  bill.     Opinion  of  Attorney  General. 


General  Tax  Laws  of  the  State  of  Texas. 


181 


CHAPTER  IXd. 


TAXES-PROVIDING  FOR  TAXING  INTANGIBLE  ASSESTS  Of 

CERTAIN  CORPORATIONS. 

s 


Sec. 

Corporations   included   in   Act 1 

Statement   to   be   filed,    when 2 

Statement   to   include,    what 3 

Additional      statement     required,     when, 

and  by  whom 4 

State   Tax   Board   created;    Tax   Commis- 
sioner;  statements  to  be  placed  before 

board   5 

Board    to    fix    values    of    property;    may 
summon  persons  to  be  examined 6 


Sec. 
How  true  cash  value  may  be  determined    7 

Persons  not  being  a  corporation,  etc 8 

State  Tax  Board  to  report  to  county  as- 
sessors        9 

Failure    to    make    statement,    etc.;    pen- 
alty    10 

When    property    in    hands    of    receiver; 

who  to  make  statement H 

Laws    imposing    tax    on    gross     receipts 
repealed,   when   12 


Section  1.  Corporations  Included  in  Act.  —  That  each  and 
every  incorporated  railroad  company,  ferry  company,  bridge  company, 
turn-pike  or  toll  road  compan}^,  wharf  company,  telegraph  company,  in- 
ter-urban railroad  company,  express  company,  chair  car  company,  re- 
frigerator car  company,  stock  car  company,  tank  car  company,  and 
every  other  car  company  except  sleeping  car,  dining  car  and  palace  car 
companies,  which  are  specially  excepted  from  the  provisions  of  this  bill, 
and  every  packing  house  company  and  pipe  line  company  doing  business 
wholly  or  in  part  within  the  State  of  Texas,  whether  incorporated  under 
the  laws  of  this  State  or  of  any  other  State,  or  of  any  Territory  or  foreign 
country,  and  every  other  company,  corporation  or  association  doing  busi- 
ness of  the  same  character  in  this  State,  and  every  individual  or  associa- 
tion of  individuals  doing  such  business  shall,  in  addition  to  the  ad 
valorem  taxes  on  tangible  properties  which  are  now  imposed  upon  them 
by  law,  annually,  beginning  with  the  1st  day  of  January,  A.  D.  1906, 
pay  a  tax  to  the  State  for  the  year  1906  and  fm-  each  year  thereafter  on 
their  unrendered  intangible  assets  and  property,  and  local  taxes  thereon 
to  the  counties  in  which  its  business  is  or  shall  hereafter  be  carried  on, 
which  additional  tax  shall  be  assessed  and  levied  upon  such  assets  and 
property  in  the  manner  hereinafter  provided.  The  place  or  places  where 
such  local  taxes  are  to  be  paid,  and  the  manner  of  the  apportionment  of 
the  same  in  cases  where  more  than  one  jurisdiction  is  entitled  to  a  share 
of  such  tax,  shall  be  determined  in  accordance  with  the  provisions  of 
this  act. 

Sec.  2.  Statement  to  be  Filed.  "Witen. — Between  the  2d  day  of 
January  and  the  1st  day  of  March  of  each  year,  every  company,  corpora- 


182  GrENERAL   Tax   LaWS   OP    THE    StATE    OF    TeXAS. 

tion  and  association  embraced  within  the  provisions  of  the  first  section 
of  this  act,  or  coming  otherwise  within  its  scope  and  intent,  shall  make 
out  and  deliver  into  the  possession  of  the  Comptroller  of  Public  Ac- 
counts of  the  State  of  Texas  a  statement  containing  the  information 
hereinafter  prescribed,  which  statement  shall  be  duly  verified  by  the  affi- 
davit of  one  of  the  officers  of  the  company,  corporation  or  association  in 
whose  behalf  it  is  made. 

Sec.  3.  Statement  to  Contain,  What.  —  Eai^h  such  statement 
shall  show  the  following  items  and  particulars  as  the  same  stood  on  the 
next  preceding  1st  day  of  January,  towit: 

1.  The  name  of  the  company,  corporation  or  association  making  the 
statements,  and  the  character  of  its  business. 

2.  The  authority  by  which  it  was  incorporated,  and  the  purposes  of 
its  incorporation  as  expressed  in  its  charter  or  articles  of  association. 

3.  The  locality  of  its  principal  office  and  the  amount  and  kind  of 
business  done  by  it  in  this  State,  and  the  total  gross  receipts  derived 
from  its  business  therein,  including  a  due  proportion  of  its  interstate 
business,  if  it  has  done  any  business  of  that  character. 

4.  Its  total  capital  stock  and  the  number  of  shares  which  have  been 
issued  and  are  outstanding,  and  the  par  or  face  value  of  each  such 
share. 

5.  The  market  value  of  the  said  shares  of  stock,  or,  if  they  have  no 
market  value,  then  the  statement  must  show  the  actual  value  thereof. 

6.  A  brief  description  of  each  tract  of  real  estate  and  of  the  improve- 
ments thereon,  and  of  the  buildings,  structures,  machinery,  fixtures,  ap- 
pliances and  other  tangible  pro}Derty  and  assets  owned  and  assessed  or 
liable  to  assessment  for  the  same  year  within  this  State,  and  the  loca- 
tion and  assessed  value  thereof,  and  the  county,  city  or  town  wherein  the 
same  is  assessed  for  taxation  for  State  and  county  purposes,  or  is  liable 
to  assessment. 

7.  A  brief  description  of  each  tract  of  land  and  of  the  improvements 
thereon,  and  of  the  buildings,  structures,  machinery,  fixtures,  appli- 
ances, and  of  the  other  tangible  property  and  assets  owned  and  held  out- 
side of  this  State,  and  of  all  other  property  and  assets  having  a  fixed 
situs  outside  thereof,  and  the  location  of  each  item  of  such  property, 
and  the  purpose  for  which  it  is  used,  and  whether  or  not  it  is  specifically 
used  in  the  business  of  the  company,  corporation  or  association  making 
the  report,  and  its  true  and  fair  market  value,  and  the  sum  or  value 
at  which  it  is  assessed  for  taxation,  and  the  locality  in  which  it  is  as- 
sessed. 

8.  A  statement  of  each  and  every  lien,  mortgage  and  other  charge 
upon  the  whole  or  any  part  of  tlie  property  of  said  company,  corporation 


General  Tax  Laws  of  the  State  of  Texas.      183 

or  association,  with  a  statement  of  the  property  encumbered  or  charged 
thereby  and  of  the  amount  of  unpaid  debt  secured  by  eacli  such  mort- 
gage, lien  or  charge,  and  of  the  interest  charged  thereon,  and  to  what  ex- 
tent interest  has  been  paid,  and  the  true  and  fair  market  value  of  every 
such  debt. 

9.  A  statement  of  the  gross  and  net  income  and  earnings  for  the 
next  preceding  twelve  months,  including  therein  all  interest  on  invest- 
ments, and  all  rents,  fruits,  revenues  and  receipts  from  every  source 
whatsoever,  and  a  statement  of  the  income  used  for  repairs  and  of  the 
amount  used  for  betterments  and  the  amount  used  for  extensions;  and 
each  pipe  line  company  shall  include  as  a  part  of  its  gross  receipts  such 
sum  or  sums  as  it  would  have  been  compelled  to  pay  out  for  conveying 
its  own  product,  if  another  company  liad  conveyed  same  for  it. 

10.  Every  railroad  company  and  every  telegraph  company,  and  every 
pipe  line  company  shall  show  in  each  statement  made  by  it  the  follow- 
ing particulars,  which  are  in  addition  to  the  foregoing  requirements, 
towit:  (a)  The  total  length  of  all  of  the  lines  of  said  company,  whether 
within  or  outside  of  this  State,  and  (b)  the  total  length  of  so  much  of 
said  lines  as  are  within  this  State,  and  (c)  the  length  of  its  lines  in  each 
of  the  counties  of  this  State  into  which  its  lines  extend.  The  length  of 
the  lines  of  the  telegraph  companies  shall  be  estimated  and  stated  ac- 
cording to  its  mileage  of  poles,  conduits  and  cables,  or  either. 

11.  Every  refrigerating  car  company,  chair  car  company,  stock  car 
company,  tank  car  company  and  every  other  car  company,  except  sleep- 
ing car  companies,  dining  car  companies  and  palace  car  companies, 
which  are  especially  excepted  from  the  provisions  of  this  bill,  and  ex- 
cept railroad  companies  under  the  control  of  the  Texas  Railroad  Com- 
mission, shall  also  and  in  addition  to  the  said  foregoing  requirements, 
show  by  each  of  its  said  statements,  (a)  the  total  mileage  traveled  by 
the  cars  of  said  company  during  the  next  preceding  twelve  months, 
whether  within  this  State  or  beyond  its  borders,  and  (b)  the  total  mile- 
age traveled  by  such  cars  within  the  State  during  the  same  period,  and 
(c)  the  mileage  traveled  by  such  cars  within  each  county  in  this  State 
during  said  period. 

12.  Every  express  company  shall  also,  in  addition  to  the  foregoing 
requirements  having  application  to  such  companies,  show,  (a)  its  total 
gross  receipts  for  all  business  done  under  its  charter,  whether  within 
this  State  or  outside  of  it,  during  the  next  preceding  twelve  months, 
and  (b)  its  total  gross  receipts  within  this  State  for  the  same  kind  of 
business  done  during  the  same  period,  including  a  due  proportion  of 
receipts  from  interstate  business,  and  (c)  its  total  gross  receipts  in  each 


184  General  Tax  Laws  of  the  State  of  Texas. 

county  in  this  State  for  the  same  kind  of  business  done  during  the  same 
period. 

Sec.  4.  Additional  Statement  Eeqdired,  "When,  and  by  Whom. 
— The  State  Comptroller  of  Public  Accounts  shall  receive  all  tax  state- 
ments offered  to  him  under  the  provisions  hereof,  and  he  shall  endorse 
iipon  each  the  date  upon  which  he  received  it,  signing  the  endorsement 
officially.  He  shall  examine  the  statements  as  soon  as  may  be  practic- 
able, and  if  any  of  them  are  insufficient,  or  if  he  shall  believe  other  or 
further  information  to  be  necessary,  he  shall  at  once  demand  such  addi- 
tional statements  and  information  as  he  may  think  proper. 

Sec.  5.  State  Tax  Board  Created;  Tax  Commissioner;  State- 
ments TO  BE  Placed  Before  Board. — On  the  first  Monday  after  the 
1st  day  of  March  of  each  year,  or  as  soon  thereafter  as  may  be  practic- 
able, the  said  Comptroller  shall  place  all  facts  and  statements,  and  all 
information  relating  thereto  which  he  has  received,  before  a  State  Tax 
Board,  which  is  hereby  created,  and  which  shall  consist  of  the  Comp- 
troller of  Public  Accounts  and  the  Secretary  of  State  and  of  a  third 
member,  to  be  known  as  the  Tax  Commissioner  of  the  State  of  Texas, 
who  shall  be  appointed  by  the  Governor,  with  the  advice  and  consent 
of  the  Senate,  subject  to  the  provisions  of  Section  12  of  Article  4  of  the 
State  Constitution.  The  Tax  Commissioner  shall  hold  office  for  two 
years,  and  until  his  successor  is  appointed  and  qualified,  and  shall  re- 
ceive an  annual  compensation  of  two  thousand  five  hundred  dollars 
($2500),  in  equal  installments,  payable  at  the  end  of  each  month. 

Sec.  6.  Board  to  Fix  Value  of  Property;  May  Summon  Per- 
sons TO  BE  Examined. — Said  State  Tax  Board  shall  carefully  examine 
and  consider  the  said  statements  and  information,  and  shall  hear  evi- 
dence and  secure  further  and  additional  information  so  far  as  may  be 
in  their  power,  to  show  the  true  value  of  the  properties  aforesaid,  and 
the  true  value  of  that  portion  of  every  such  property  which  is  situated 
within  this  State,  and  within  the  respective  counties, .  and  each  inter- 
ested company,  corporation  and  association  may  appear  and  introduce 
material  and  relevant  testimony  before  the  said  board,  touching  the  true 
value  of  its  said  property  within  this  State,  and  the  apportionment 
thereof,  and  the  board  shall  have  full  power  to  summon  and  swear  wit- 
nesses. From  the  statements,  evidence  and  information  adduced  before 
it,  the  State  Tax  Board  shall  ascertain,  fix  and  determine  the  true  value 
of  each  such  property,  and  of  the  portion"  thereof  which  is  situated 
within  this  State,  and  the  respective  values  of  the  several  portions 
within  the  different  counties  thereof,  in  which  any  such  portions  are  tax- 
able, and  for  that  purpose  said  board  may  require  and  compel  any  per- 
son or  persons,  or  the  officers  and  agents,  or  any  of  them,  of  any  com- 


General  Tax  Laws  of  the  State  of  Texas.  185 

pany,  corporation  or  association  embraced  within  the  terms  of  this  act, 
to  appear  before  it  with  such  boolcs,  papers,  documents  and  information 
as  the  board  may  require,  and  to  submit  themselves  to  examination  by 
the  board. 

Sec.  7.  How  True  Cash  Value  May  be  Determined.— In  so  far 
as  the  other  evidence  and  information  adduced  before  them  does  not 
make  it  appear  to  the  members  of  the  said  State  Tax  Board  improper 
or  unjust  for  them  to  do  so,  said  board  shall,  in  fixing  the  true  cash  value 
of  the  entire  property  of  any  company,  corporation  or  association  em- 
braced within  the  provisioas  hereof,  take  as  a  basis  therefor  the  aggro- 
gate  market  or  true  value  of  all  its  shares  of  stock,  adding  thereto 
the  aggregate  market  or  true  value  of  all  indebtedness  secured  by  any 
mortgage,  lien  or  other  charge  upon  its  property  or  assets,  and  the  sum 
so  produced  shall  be  deemed  and  treated  as  the  true  cash  value  of  said 
entire  property.  And,  in  cases  where  the  company,  corporation  or  asso- 
ciation does  business  and  has  property  both  within  this  State  and  outside 
of  it,  in  ascertaining  the  true  cash  value  of  its  property  within  this 
State,  said  State  Tax  Board  shall  next  ascertain  from  the  said  state- 
ments, or  otherwise,  the  market  or  true  value  in  the  locality  where  the 
same  is  situated,  of  each  of  the  several  pieces  of  real  estate  situated 
outside  of  this  State,  and  of  its  other  properties,  if  any,  outside  thereof, 
and  not  specifically  used  in  the  business  of  said  company,  corporation 
or  association,  and  the  aggregate  of  said  values  shall  be  deducted  from 
the  gross  value  of  the  property  as  above  ascertained,  and  the  result  of 
the  said  deduction,  and  the  sum  or  value  thereby  produced,  shall  be 
deemed  and  treated  as  the  true  cash  value  of  all  the  property  of  the 
said  company,  corporation  or  association  in  actual  use  in  its  business. 
The  said  State  Tax  Board  shall  then  fix  the  value  of  the  property  within 
this  State,  using  as  a  basis  and  being  guided  so  far  as  it  shall  not  believe 
it  unjust  to  do  so,  by  the  proportion  which  it  finds  to  exist  between  the 
total  lines  or  total  receipts,  both  within  this  State  and  outside  of  it,  and 
the  lines  controlled  or  operated,  or  the  receipts  obtained  entirely  within 
this  State,  so  that  there  shall  be  apportioned  to  this  State,  as  the  true 
value  of  the  property  within  its  borders  of  each  company,  corporation, 
person  and  association  doing  business  within  and  outside  of  its  limits, 
such  a  portion  of  the  cash  value  of  all  of  the  property  of  such  company, 
corporation,  individual  or  association  which  is  specifically  used  in  its 
business,  as  is  borne  by  its  total  lines  or  total  receipts  within  this  State, 
when  compared  with  the  total  lines  or  total  receipts  both  inside  and  out- 
side of  the  State  of  Texas.  From  the  entire  value  of  the  property  within 
this  State,  when  ascertained  as  directed  by  this  act,  the  said  State  Tax 
Board  shall  deduct  the  assessed  value  for  taxation  of  all  the  property  and 


186  General  Tax  Laws  of  the  State  of  Texas. 

assets  of  said  company,  corporation  or  association,  as  the  same  is  found 
to  be  assessed  for  State  and  count}'  taxation,  in  the  locality  wherein  the 
same  is  legally  taxable,  and  the  residue  and  remainder  of  value  shall  be 
by  the  said  board  fixed  and  determined  as  the  true  value  of  the  unas- 
sessed  franchises  and  intangible  properties  owned  and  held  by  said  com- 
pany, corporation  or  association  within  this  State.  The  said  State  Tax 
Board  shall  apportion  the  sum  of  the  said  total  taxable  values  within 
the  State,  among  and  between  the  counties  in  which  such  company,  cor- 
poration or  association  does  business,  in  proportion  to  the  amount  of 
business  done  in  and  the  receipts  derived  from  each  locality,  except  that 
in  case  of  a  railroad  company,  or  of  a  car  company,  or  of  a  telegraph 
company,  then  the  api^ortionment  to  each  county  shall  be  in  proportion 
to  the  line  or  car  mileage  therein;  provided,  however,  that  the  said  Tax 
Board  shall  have  the  right  and  it  is  hereby  declared  to  be  its  duty  to 
make  use  of  all  evidence  put  before  it,  and  of  all  material  facts  at  its 
command  in  valuing  and  in  apportioning  the  values  of  the  aforesaid 
properties,  and  if  it  shall  believe  some  other  method  of  calculation  than 
that  herein  specifically  prescribed  is  necessary  in  order  to  produce  just 
and  lawful  results,  it  shall  follow  the  method  which,  under  all  the  cir- 
cumstances, it  believes  best  calculated  to  bring  about  a  fair  and  equitable 
valuation  and  apportionment  of  such  property. 

Sec.  8.  Persons  ISTot  Being  a  Corporation,  Etc. — Whenever  any 
person  or  association  of  persons,  not  being  a  corporation,  nor  having  a 
capital  stock,  shall  engage  in  this  State  in  any  character  of  business 
embraced  within  this  act,  then  the  capital  and  property,  or  the  certifi- 
cates or  other  evidences  of  the  rights  or  interests  of  the  persons  engaged 
in  such  business  shall  be  deemed  and  treated  as  the  capital  stock  of  such 
person  or  association  of  persons,  for  the  purposes  of  taxation,  and  for 
all  other  purposes  under  this  act,  and  shall  be  estimated  and  valued, 
and  the  unassessed  intangible  property  values  thereof  when  ascertained 
shall  Ije  apportioned  and  distributed  and  assessed  and  taxed  under  the 
provisions  hereof  in  like  manner  as  if  such  person  or  association  of 
persons  were  a  corporation,  and  each  such  person  and  association  of  per- 
sons shall,  annually,  within  the  time  and  in  the  manner  herein  provided, 
make  the  statements  and  reports  and  give  the  information  required  by 
this  act  of  the  aforesaid  companies,  corporations  and  associations,  and 
shall  1)0  subject  to  all  penalties  herein  fixed,  and  to  all  the  terms  and 
provisions  of  this  act. 

Sec.  9.  State  Tax  Board  to  Report  to  County  Assessors. — The 
State  ''.Fax  Board,  after  having  first  determined  and  fixed  the  true  cash 
value  of  the  unassessed  intangible  property  within  the  State  of  Texas  of 
the  beforementioned  individuals,  companies,  corporations  and  associa- 


General  Tax  Laws  of  the  State  of  Texas.  187 

tions,  in  accordance  with  the  provisions  hereof,  shall,  annually,  on  or 
before  the  30th  day  of  May  of  each  year,  report  to  the  tax  assessor  of 
every  county  in  this  State  in  which  any  of  said  intangible  and  unas- 
sessed  property  is  taxable  under  this  act,  a  description  of  the  property 
taxable  therein,  and  the  value  thereof  apportioned  to  said  county,  and 
the  name  and  residence  or  place  of  business  of  the  owner,  and  all  other 
necessary  particulars,  and  the  said  property  shall  thereupon  be  assessed 
by  the  assessor  for  taxation  in  like  manner  as  other,  property,  and  shall 
be  equalized  and  taxed,  and  the  taxes  collected  as  in  the  case  of  other 
property.  And  so  long  as  any  corporation,  company  or  association  shall 
pay  all  ad  valorem  taxes  required  by  law,  the  individual  stockholders 
shall  not  be  required  to  list  its  shares  for  taxation,  or  to  pay  ad  valorem 
taxes  on  said  shares,  nor  shall  any  company,  corporation,  association, 
person  or  persons,  complying  with  the  provisions  of  this  act,  be  required 
to  pay  any  other  State  or  county  ad  valorem  taxes  on  any  of  its  in- 
tangible assets  in  Texas, 

Sec.  10.  Failure  to  Make  Statement,  Etc.;  Penalty. — Every 
person  and  association  of  persons,  and  every  company,  corporation  or 
association,  embraced  within  the  provisions  of  this  act,  which  shall  fail 
to  make  the  returns  and  statements,  or  any  of  them,  herein  provided, 
within  the  time  herein  limited,  or  which,  after  reasonable  notice,  shall 
fail  to  give  any  additional  evidence,  or  to  furnish  any  additional  in- 
formation required  by  the  said  State  Tax  Board,  or  by  said  State  Comp- 
troller, by  authority  hereof,  shall  forfeit  and  pay  to  the  State  two  hun- 
dred dollars  ($300)  for  each  and  every  day  during  which  it  shall  con- 
tinue in  default,  which  shall  be  recovered  by  suit  by  the  Attorney  Gen- 
eral of  the  State  of  Texas,  and  the  venue  of  every  such  suit  is  hereby 
fixed  within  the  county  of  Travis,  in  said  State,  and  the  courts  of  the 
said  county  are  hereby  vested  with  jurisdiction  of  the  said  causes. 

Sec.  11.  When  Property  in  Hands  of  Receiver,  Who  to  ;Make 
Statement. — If  the  property  of  any  individual,  company,  corporation 
or  association  shall  be  in  the  hands  of  any  receiver,  assignee,  trustee  in 
bankruptcy,  or  other  person  holding  under  any  court  or  for  the  benefit 
of  any  creditor,  or  creditors,  then  the  statements,  reports,  information, 
books  and  papers  aforesaid  shall  be  furnished  by  said  receiver,  assignee, 
trustee  or  other  person,  or  by  some  officer  or  agent  acting  under  him, 
in  the  same  manner  and  to  the  same  extent  as  is  hereinbefore  provided  in 
cases  where  the  individual  or  the  company  or  association  is  in  possession. 

Sec.  13.  Laws  Imposing  Tax  on  Gross  Receipts  Repealed, 
When. — That  upon  the  taking  effect  of  this  act,  and  upon  compliance 
with  its  provisions  by  the  individuals,  companies,  corporations  and  asso- 
ciations hereby  affected,  and  upon  the  payment  of  the  taxes  imposed 


188  General  Tax  Laws  of  the  State  of  Texas. 

hereunder,  if  any  are  imposed,  all  laws  and  parts  of  laws  laying  taxes 
upon  the  gross  receipts  of  said  individuals,  companies,  corporations  and 
associations,  shall  be  and  the  same  are  hereby  repealed. 

1.  The  Comptroller  has  no  authority  to  assess  for  taxation  the  intangible 
assets  of  a  railroad  company  in  an  unorganized  county.  Opinion  of  Attorney 
General. 

2.  A  street  railway  company  incorporated  for  transportation  of  freight  is 
subject  to  the  provisions  of  the  intangible  assets  act.  Opinion  of  Attorney 
General. 

3.  A  company  incorporated  under  Subdivision  3a  of  Article  G42  of  the  Re- 
vised Statutes  is  not  a  "pipe  line  company"  Avithin  the  meaning  of  the  "Intan- 
gible Assets  Tax  Law,"  and  is  not  required  to  make  a  report  under  it.  Opinion 
of  Attorney  General. 

4.  A  company  incorporated  for  the  purpose  of  establishing  and  maintaining 
a  lumber  company,  etc.,  Avith  the  right  to  purchase,  lease,  erect  and  operate  all 
necessary  mills,  planing  mills,  dry  kilns,  tram  roads  and  all  other  necessary 
incidents  to  such  business,  and  vi^hich  does  own  and  operate  a  tram  railroad  is 
not  a  railroad  or  car  company.  It  is  a  lumber  company,  and  the  intangible 
assets  act  does  not  operate  upon  such  companies.  Opinion  of  Attorney  Gen- 
eral. 

5.  The  mere  fact  that  a  railroad  company  is  not  liable  for  taxes  under  the 
Williams  bill  (Chapter  148,  Acts  of  the  Twenty-ninth  Legislature)  does  not 
relieve  it  from  liability  for  taxes,  penalties  and  forfeitures  under  the  Love  bill 
(Chapter  141,  Acts  of  the  Twenty-ninth  Legislature).  In  the  enactment  of  those 
two  laws  it  was  the  purpose  of  the  Legislature  to  require  every  railroad  com- 
pany embraced  in  said  acts,  respectively,  to  pay  tax  under  the  one  or  the  other 
act.  In  no  instance  can  a  railroad  Avhich  shall  not  have  actually  paid  its  taxes 
under  the  Williams  bill  claim,  under  it,  exemption  from  liability  under  the 
Love  bill.     Opinion  of  Attorney  General. 


General  Tax  Laws  of  the  State  of  Texas. 


189 


CHAPTER  X. 


GENERAL  PROVISIONS. 


Art, 

Tax  to  pay  for  land  deeded  to  State 53431 

Payment  to  grantors  of  such  lands  .  ...5243m 
Repayment  to  counties  of  subsidy  funds  ..5243n 


Art. 
Same  credited  to  general  county  fund  ....o343o 
Time  extended  for  redemption  of  land 
sold  to  State,  etc.,  for  taxes 5343p 


AET.  52431. 


TAX  TO  BE  PAID  FOR  LAND  DEEDED  TO 
STATE.     (ACTS  OF  1893.) 


The  commissioners  court  of  any  county  in  the  State  of  Texas  is  hereby 
authorized  and  empowered  to  one  time  levy  a  tax  not  exceeding  8  cents 
on  the  one  hundred  dollars  ad  valorem  tax  on  all  property  subject  to 
taxation  in  said  county  or  counties,  to  pay  for  any  lands  deeded  to  the 
State  of  Texas  heretofore  or  that  may  hereafter  be  deeded  to  the  State 
of  Texas  for  public  purposes  on  which  to  erect  public  buildings  by  the 
State,  and  to  be  used  by  the  State  as  State  institutions  for  the  insane. 


AET.  5343m. 


PAYMENT  TO  GEANTOES  OF  SUCH 
LANDS.     (lb.) 


When  any  county  commissioners  court,  at  any  regular  session  thereof, 
shall  hear  and  determine  the  justness  of  any  such  claim  or  claims  for 
lands  heretofore  or  that  may  hereafter  be  deeded  to  the  State  as  sites 
for  public  institutions  of  the  State,  and  the  amount,  at  a  fair  valuation 
of  such  lands  so  deeded,  such  county  commissioners  court  is  hereby  au- 
thorized and  empowered  to  levy  a  tax  for  such  purpose,  not  exceeding  8 
cents  on  the  one  hundred  dollars  worth  of  taxable  property  in  such 
county  or  counties,  to  be  levied  and  collected  as  other  taxes  are,  whicb, 
when  collected,  shall  be  paid  over  to  the  party  or  parties  deeding  the 
land  or  lands  to  the  State,  upon  vouchers  duly  made  out  and  audited,  as 
other  claims  are. 


AET.  5243n. 


EEPAYMENT  TO  COUNTIES  OF  EXCESS  OF 
SUBSIDY  FUNDS.     (lb.) 


Whenever  it  shall  appear  to  the  State  Treasurer  that  any  money  paid 
into  the  State  treasury  by  any  county  of  this  State  for  the  liquidation 
of  subsidy  bonds  issued  by  such  county,  remains  to  the  credit  of  such 


190  General  Tax  Laws  op  the  State  of  Texas. 

county  after  all  of  said  subsidy  bonds  and  interest  have  been  paid,  said 
State  Treasurer  shall  pay  to  the  treasurer  of  such  county  such  remain- 
ing sum,  and  the  treasurer  of  such  county  shall  receipt  therefor. 

AET.  52430.     SUCH  FUXD  TO  GO  TO  CREDIT  OF  GEXERAL 

COUNTY  FUND.     (lb.) 

The  county  treasurer  of  such  county  shall  place  such  sum  of  money 
to  the  credit  of  the  general  fund  of  such  county. 

AET.   5243p.     TIME   FOE  EEDEMPTION   OF   LAND   SOLD   AT 
TAX  SALE  TO  STATE,  ETC.,  EXTENDED.     (lb.) 

All  lands  which  have  been  heretofore  sold  for  taxes  and  bought  in  by 
the  State  or  by  cities  and  towns,  and  which  have  not  been  redeemed, 
may  be  redeemed  by  the  owner  thereof,  or  his  agent  or  legal  representa- 
tive, if  v/ithin  twelve  months  from  the  date  on  which  this  law  takes 
effect  said  owner  or  agent  or  legal  representative,  when  he  desires  to  re- 
deem land  from  the  State,  shall  pay  to  the  State  the  original  State  and 
county  taxes  for  which  said  lands  were  sold,  and  all  costs,  together  with 
6  per  cent  interest  thereon  and  the  taxes  due  each  year  since  such  sale, 
or  from  the  day  of  the  accrual  of  such  subsequent  taxes,  as  the  case  may 
be,  under  such  rules  and  regulations  as  shall  be  prescribed  by  the  Comp- 
troller of  the  State ;  and  when  he  desires  to  redeem  lands  sold  to  any  city 
or  town,  said  owner,  agent  or  representative  shall  pay  to  such  city  or 
town  the  original  city  or  town  tax  for  which  said  lands  were  sold,  and  all 
costs,  together  with  6  per  cent  interest  thereon  and  the  taxes  due  each 
year  since  said  sale,  or  from  the  day  of  accrual  of  such  taxes,  as  the  case 
may  be;  provided,  that  the  proportion  of  the  redemption  money  due  the 
county  shall  be  remitted  to  the  treasurer  of  the  proper  county  by  the 
Comptroller.* 


•See  Articles  .5187a  and  5198a. 


General  Tax  Laws  of  the  State  of  Texas. 


191 


APPENDIX. 


ASSESSMENT  AND  COLLECTION  OF  TAXES  BY  CITIES  AND 

TOWNS  UNDER  THE  PROVISIONS  OF  TITLE  18, 

REVISED  STATUTES  OF  1895. 


TAXATION. 

[Articles  are  numbered  as  they  appear  In  Revised  Statutes.] 


Art. 

Ad  valorem  tax 484 

May  levy  tax  for  public  buildings,  etc 485 

May  levy  tax,  issue  bonds,  etc 486 

Tax  of  2^  per  cent  may  be  levied  by  city 

of  more  tban  10,000  inhabitants 487 

No  debt  shall  be  created  unless  provision 

be  made  to  pay  the  same 488 

Poll  tax 4&9 

Occupation  tax 490 

Occupations  that  are  subject  to  taxation  491 


Art. 

Same  subject 492 

Power  of  city  council  to  provide  for  as- 
sessing, etc.,  taxes 493 

Collection  of  license  tax,  etc 494 

Real  estate  includes  what 495 

Personal  estate  includes  what 496 

City  council  may  provide  for  the  exemp- 
tion of  property  from  taxation 497 

Taxes  for  payment  of  Indebtedness 498 


ART.  484.     AD  VALOREM  TAX.     (ACTS  OF  1895.) 

The  city  council  shall  have  power  within  the  city,  by  ordinance,  to 
annually  levy  and  collect  taxes,  not  exceeding  one- fourth  of  1  per  cent 
on  the  assessed  value  of  all  real  and  personal  estate  and  property  in 
the  city  not  exempt  from  taxation  by  the  Constitution  and  laws  of 
the  State. 


ART.  485.     TO  LEVY  AND  COLLECT  TAX  AND  ISSUE  BONDS 

FOR  IMPROVEMENTS,  BUILDINGS,  ETC. 

(ACTS  OF  1885.) 

The  city  or  town  council  or  board  of  aldermen  of  any  incorporated 
city  or  town  within  the  limits  of  this  State  sliall  liave  power,  by  ordi- 
nance, to  levy  and  collect  an  annual  ad  valorem  tax  of  not  exceeding 
25  cents  on  the  one  hundred  dnlhirs  valuation  of  taxable  property 
within  such  city  or  town  for  the  erection,  construction  or  purchase  of 
public  buildings,  streets,  sewers  and  otlier  permanent  improvements 
within  the  limits  of  such  city  or  town.  Within  tlie  meaning  of  tliis 
article  shall  be  included   l)uilding  sites  and  buildings  for  public  free 


192  General  Tax  Laws  of  the  State  of  Texas. 

schools  and  institutions  of  learning  within  those  cities  and  towns 
which  have  assumed  or  which  may  hereafter  assume  the  exclusive,  con- 
trol and  management  of  the  public  free  schools  and  institutions  of 
learning  within  their  limits. 

ART.  486.     LEVY  TAX  AND  ISSUE  BONDS  FOR  PUBLIC  IM- 
PROVEMENTS.    (ACTS  OF  1891.) 

The  city  or  town  council  of  any  city  or  town  in  this   State  incor- 
porated under  the  general  laws  shall  have  the  power  by  ordinance  to 
levy  and  collect  an  annual  ad  valorem  tax  sufficient  to  meet  the  interest 
and  sinking  fund  on  all  indebtedness  legally  incurred  prior  to  the  adop- 
tion of  the  constitutional  amendment  in  1883,  regarding  the  power  of 
cities  and  towns  to  levy  and  collect  taxes,  etc.,  and  may  levy  and  col- 
lect 25  cents  on  the  one  hundred  dollars  valuation  of  all  property  in 
such  city  or  town  for  current  expenses,  and  may  levy  and  collect  an 
additional  25  cents  on  the  one  hundred  dollars  valuation,  for  the  pur- 
pose of  construction  or  the  purchase  of  public  buildings,  waterworks, 
sewers,  street  improvements  and  other  permanent  improvements  within 
the  limits  of  such  city  or  town,  and  all  cities  and  towns  providing  for 
such  improvements  shall  have  the  power  to  issue  coupon  bonds  of  the 
city  therefor  in  such  sum  or  suras  as  they  may  deem  expedient,  to  bear 
interest  not  exceeding  6  per  cent  per  annum;  provided,  that  the  aggre- 
gate amount  of  bonds  issued  for  the  above  named  purposes  shall  never 
reach  an  amount  where  the  tax  of  one-fourth  of  1  per  cent  will  not  pay 
current  interest  and  provide  a  sinking  fund  sufficient  to  pay  the  prin- 
cipal at  maturity,  and  the  amount  of  bonds  legally  issued  under  acts 
passed  prior  to  the  adoption  of  the  present  Constitution  shall  not  be 
computed  and  estimated  in  the  amount  of  bonds  which  may  be  issued 
for  the  above  named  city  improvements.     Within  the  meaning  of  this 
article  shall  bo  included  building  sites  and  buildings  for  the  public  free 
schools  and  institutions  of  learning,  within  those  which  have  assumed 
or  may  assume  hereafter  the  exclusive  control  and  management  of  the 
public  free  schools  and  institutions  of  learning  within  their  limits,  and 
shall  also  have  power  to  levy  by  ordinance  a  tax  not  exceeding  15  cents 
on  the  one  hundred  dollars  for  the  improvement  of  the  roads,  bridges 
and  streets  of  such  town  or  city  within  its  limits  as  provided  by  the 
amendment  of  1883,  to  the  Constitution  of  this  State. 


General  Tax  Laws  of  the  State  of  Texas.  193 

ART.  487.     CITIES  OF  10,000  IXIIABITAXTS  AND  OVER  TO 

LEVY  AND  COLLECT  TAX;  VALIDATING  ACT. 

(ACTS  OF  1889.) 

Cities  having  more  than  ten  thousand  inhabitants  may  levy,  assess 
and  collect  taxes  not  exceeding  1^  per  cent  on  the  assessed  value  of  real 
and  personal  estate  and  property  in  the  city,  not  exempt  from  taxation 
by  the  Constitution  and  laws  of  the  State,  and  assessments,  levy  and 
collection  of  taxes  made  by  such  cities  for  the  year  1889  are  hereby 
made  valid  to  the  amount  aforesaid,  and  such  cities  are  hereby  author- 
ized to  lev}^,  assess  and  collect  a  further  tax  of  25  cents  on  the  one  hun- 
dred dollars  worth  of  property  for  the  purpose  of  paying  the  debts  of 
such  city  lawfully  contracted  prior  to  the  1st  day  of  Januarv,  1889, 
not  to  include  any  bonded  debt.  And  funding  warrants  tliat  may  be 
issued  for  such  debt  by  any  such  city  shall  not  be  included  in  the  limit 
of  6  per  cent  prescribed  by  Article  4:66;  provided,  that  this  article  shall 
not  apply  to  or  in  any  manner  affect  any  city  organized  under  a  special 
charter,  and  shall  not  be  construed  to  validate  any  debt  contracted  by 
any  city  without  authority  of  law  existing  at  the  time  the  same  was 
contracted. 

ART.  488.     DEBT  SHALL  NOT  BE   CREATED  UNLESS  PRO- 
VISION BE  MADE  TO  PAY  THE  SAME.     (ACTS  OF  1875.) 

No  debt  shall  ever  be  created  by  any  city  unless  at  the  same  time  pro- 
vision be  made  to  assess  and  collect  annually  a  siifficient  sum  to  pay 
the  interest  thereon,  and  create  a  sinking  fund  of  at  least  2  per  cent 
thereon. 

ART.  489.     POLL  TAX.     (ACTS  OF  1875.) 

The  city  council  shall  have  power  to  levy  and  collect  an  annual  poll 
tax,  not  to  exceed  one  dollar,  of  every  male  inhabitant  of  said  city  over 
the  age  of  twenty-one  years  (idiots  and  lunatics  excepted),  who  is  a 
resident  thereof  at  the  time  of  such  annual  assessment. 

ART.  490.     OCCUPATION  TAX.     (lb.) 

The  city  council  shall  have  power  to  levy  and  collect  taxes,  commonly 
known  as  licenses,  upon  trades,  professions,  callings  and  other  business 
carried  on;  and  upon  carriages,  hacks,  coaches,  buggies,  drays,  carts, 
wagons,  and  other  vehicles  used  in  said  city,  when  tlie  same  are  for 
public  use;  and  each  and  every  person  and  firm  engaging  in  the  follow- 


194  General  Tax  Laws  of  the  State  of  Texas. 

iug  trades,  professions,  callings  and  business,  among  others,  shall  be 
liable  to  pay  such  license  tax;  but  this  enumeration  shall  not  be  con- 
strued to  deprive  the  city  council  of  the  right  and  power  to  levy  and 
collect  other  license  taxes,  and  from  other  persons  and  firms,  under  the 
general  authority  herein  granted. 

AET.   491.     OCCUPATIONS   THAT  AEE   SUBJECT  TO  TAXA- 
TION,    (lb.) 

Every  person  and  firm  engaged  in  selling  goods,  wares  and  merchan- 
dise; every  person  and  firm  selling  liquor  in  quantities  over  a  quart; 
every  person  and  firm  keeping  a  grog  shop,  tippling  place,  barroom  or 
drinking  saloon;  every  person  or  firm  keeping  a  place  where  spirituous 
liquors,  wines,  cordials  or  beer  are  sold  in  quantities  less  than  one 
quart;  every  person  or  firm  keeping  a  billiard  table,  ball  alley,  or  nine 
or  ten-pin  alley,  or  any  similar  game;  every  person  or  firm  keeping  a 
tavern  or  hotel,  or  boarding  house;  every  person  or  firm  keeping  a  res- 
taurant, eating  house,  oyster  shop,  oyster  saloon,  or  place  of  any  descrip- 
tion where  eating  or  refreshments  are  furnished ;  every  person  or  firm 
keeping  a  livery  stable,  sale  stable,  feed  or  other  kind  of  stable;  every 
person  or  firm  selling  goods,  wares  and  merchandise  at  public  auction; 
every  person  or  firm  pursuing  the  occupation  of  real  estate  broker  or 
agent,  merchandise  or  cotton  broker,  or  commission  business;  every  per- 
son or  firm  pursuing  the  occupation  of  hawker  or  peddler  of  goods  or 
any  article  whatever;  every  person  or  firm  keeping  a  brewery,  beer  shop 
or  distillery,  or  fruit  stand ;  every  person  or  firm  keeping  a  storage  or  a 
warehouse,  or  engaging  in  compressing  cotton,  keeping  an  intelligence 
office;  each  and  every  insurance  company  shall  also  be  liable  to  pay 
said  city  such  license  tax,  and  each  and  every  insurance  agent  in  said 
city  shall  likewise  be  subject  to  said  license  tax,  and  such  agent  shall 
be  held  responsible  therefor,  and  for  each  association,  corporation  or 
company  of  which  he  is  agent. 

ART.  492.     SAME  SUBJECT.     (lb.) 

Each  and  every  firm  Iceeping  a  lumber,  wood  or  coal  yard,  or  any 
place  for  sale  of  the  articles  aforesairl,  or  l)uilding  material,  shall  be 
subject  to  said  license  tax,  and  all  other  persons  from  whom  the  city 
council  may  require  said  tax,  under  the  authority  in  this  title  granted; 
provided,  nothing  herein  contained  shall  in  any  wise  prevent  or  restrain 
the  city  council  from  collecting  the  license,  and  each  license  tax  herein- 
before provided  for  by  this  title;  each  establishment  shall  be  liable  to 


General  Tax  Laws  of  the  State  of  Texas.  195 

said  license  tax;  and  any  person  or  firm  pursuing  occuj)ation.s,  business, 
avocations  or  callings  subject  to  said  tax  shall  pay  on  each,  and  no 
license  shall  extend  to  more  than  one  establishment,  or  include  more 
than  one  occupation,  avocation,  business  or  calling. 

ART.    493.     POWER    OF    CITY    COUXCTL   TO    PROVIDE    FOR 
•     ASSESSING,  ETC.,  TAXES.     (lb.) 

The  city  council  shall  have  power  to  provide  by  ordinance  for  the 
assessing  and  collecting  of  the  taxes  aforesaid,  and  to  determine  when 
taxes  shall  be  paid  by  corporations,  and  when  by  the  individual  corpora- 
tors; provided,  no  tax  shall  be  levied  unless  by  consent  of  two-thirds  of 
the  aldermen  elected. 

ART.  494.     COLLECTION  OF  LICENSE  TAX,  ETC.     (lb.) 

The  license  tax  shall  be  collected  by  the  assessor  and  collector,  and 
shall  be  paid  to  that  oflicer  by  each  and  every  person  and  firm  owing 
such  license  and  before  engaging  in  any  trade,  profession,  business, 
calling,  avocation  or  occupation  subject  to  said  tax;  and  if  any  person 
shall  engage  in  any  business,  calling,  avocation  or  occupation  which  by 
an  ordinance  of  the  said  city  is  subject  to  a  license  tax,  without  first 
having  obtained  said  license,  he,  she  or  they  shall,  on  conviction  before 
the  mayor  or  recorder's  court,  be  liable  to  imprisonment  or  a  fine  of 
$10.00,  or  both  imprisonment  and  such  fine,  for  each  day  such  viola- 
tion of  said  ordinance  may  continue;  and  this  article  shall  apply  to  all 
persons  owing  any  license  and  failing  to  pay  the  same;  provided,  that 
the  city  council  may  collect  said  license  tax  by  suit  in  any  court  having 
jurisdiction,  under  such  rules  and  regulations  as  they  may  provide  by 
ordinance;  said  taxes,  commonly  known  as  licenses,  laid  as  herein  pro- 
vided, shall  not  be  construed  to  be  a  tax  on  property  within  the  mean- 
ing of  Article  89,  or  anv  other  article  of  this  title. 


■"to 


ART.  495.     REAL  ESTATE  INCLUDES  WHAT.     (lb.) 

The  term  real  estate  or  property,  as  used  in  this  title,  shall  be  con- 
strued to  include  lots,  lands  and  all  buildings  or  machinery  and  struc- 
tures of  every  kind  erected  upon  and  affixed  to  the  same. 

ART.  496.  PERSONAL  ESTATE  INCLUDES  WHAT.  (lb.) 

The  term  personal  estate  or  property,  as  used  in  this  title,  shall  be 
construed  to  include   all  household   furniture,   mone}',   goods,   capital, 


196  General  Tax  Laws  of  the  State  of  Texas. 

chattels,  public  stocks  and  stocks  of  corporations,   moneyed  or  other- 
wise, and  generally  all  property  which  is  not  real. 

AET.    497.     CITY    COUNCIL   MAY    PROVIDE    FOR    THE    EX- 
EMPTION OF  PROPERTY  FROM  TAXATION,  ETC.     (lb.) 

The  city  council  may,  by  ordinance,  provide  for  the  exemption  from 
taxation  of  such  property  as  they  may  deem  just  and  proper;  provided, 
nothing  contained  in  this  chapter  on  taxation  shall  be  construed  to  pre- 
vent the  city  council  from  imposing,  levying  and  collecting  special  taxes 
and  assessments  for  the  improvement  of  the  avenues,  streets  and  alleys, 
as  hereinafter  provided. 

ART.  498.  TAXES  FOR  PAYMENT  OF  INDEBTEDNESS. 

The  city  council  may  also  lev}'',  assess  and  collect  taxes  necessary  to 
pay  the  interest  and  provide  a  sinking  fund  to  satisfy  any  indebtedness 
heretofore  legally  made  and  undertaken;  but  all  such  taxes  shall  be 
assessed  and  collected  separately  from  those  levied,  assessed  and  col- 
lected for  current  expenses  of  municipal  government,  and  shall,  when 
levied,  specify  in  the  act  of  levying  the  purpose  therefor,  and  such  taxes 
may  be  paid  in  the  coupons,  bonds  or  other  indebtedness  for  the  payment 
of  which  such  tax  may  have  been  levied. 


Genekal  Tax  Laws  of  the  State  of  Texas. 


197 


COLLECTION  OF  TAXES. 


Art. 
Power  of  city  council  to  provide  for  col- 
lection of  taxes 499 

Power  of  city  council  to    regulate  tax 

lists,  assessment  of  taxes,  etc 500 

Duty  of  taxpayers  to  render  inventory 

of  property,  etc 501 

Board  of  appraisementshall  be  appointed  b02 
Duty  of  assessor  and  collector  to  make 

list  of  personal  property,  etc .503 

Unrendered  property  shall  be  ascertain- 
ed, etc.,  by  assessor... .504 

Board  of  equalization,  how  constituted..  .505 

Annual  meetings  of  board 506 

Value  of  property,  how  fixed 507 

Shall  equalize  value  of  lots 508 

Lists  of  unrendered  property  to  be  ex- 
amined   509 

Notice  to  taxpayer,  how  given 510 

Valuation  lowered,  when 511 

Rolls  to  be  approved,  when 512 


Art. 

Action  of  board  final 513 

Compensation  of  board  and  secretary 514 

Oath  of  members 515 

Duty  of  assessor  and  collector  In  regard 

to  collection  of  taxes 516 

Property  of  taxpayer  shall  be  levied  on 

and  sold  for  taxes,  when 517 

Redemption  of  land  sold  for  taxes 517a 

Assessor  and  collector  shall  make  deed  to 

purchaser  of  property  sold  for  taxes; 

effect  of  deed,  right  of  redemption,  etc.  518 

Sale  may  take   place  at  any  other  time 

than  that  first  advertised,  and  may  be 

continued  from  day  to  day 519 

Property   shall    bo   struck    off    to   city, 

when 520 

Property    of    Infant,    etc.,    may    be   re- 
deemed, when 521 

Taxes,  etc.,  collectible  in  current  money 
only 522 


AET.    499.     POWER    OF    CITY    COUNCIL   TO    PEOVIDE    FOE 
COLLECTION  OF  TAXES.     (ACTS  OF  1875.) 

The  city  council  may  and  shall  have  full  power  to  provide  by  ordi- 
nance for  the  prompt  collection  of  all  taxes  assessed,  levied  and  imposed 
under  this  title,  and  due  or  becoming  due  to  said  city,  and  are  hereby 
authorized,  and  to  that  end  may  and  shall  have  full  power  and  author- 
ity to  sell  or  cause  to  be  sold  real  as  well  as  personal  property,  and  may 
and  shall  make  all  such  rules  and  regulations,  and  ordain  and  pass  all 
ordinances  as  they  may  deem  necessary  to  the  levying,  laying,  imposing, 
assessing  and  collecting  of  any  of  the  taxes  herein  provided. 

AET.  500.     POWEE  OF  CITY  COUNCIL  TO  EEGULATE  TAX 
LISTS,  ASSESSMENT  OF  TAXES,  ETC.     (lb.) 


The  city  council  shall  have  power  by  ordinance  to  regulate  the  man- 
ner and  mode  of  making  out  tax  lists  or  inventories  and  appraisements 
of  property  therein,  and  to  prescribe  the  oath  that  shall  be  administered 
to  each  person  on  such  rendition  of  property,  and  to  prescribe  how  and 
when  property  shall  thus  be  rendered,  and  to  prescribe  the  number 
and  form  of  assessment  rolls,  and  fix  the  duties  and  define  the  powers 
of  the  assessor  and  collector,  and  adopt  such  measures  as  they  may  deem 
advisable  to  secure  the  assessment  of  all  property  within  the  limits  of 
said  city,  and  collect  the  tax  thereupon ;  and  may  by  ordinance  provide 
that  any  person,  firm  or  corporation  having  property  subject  to  taxation 


198  General  Tax  Laws  of  the  State  of  Texas. 

or  being  liable  for  anj^  tax  under  the  provisions  of  this  title,  and  neg- 
lecting to  render  a  list,  inventory  and  appraisement  thereof,  as  required 
by  ordinance  of  said  city,  shall  be  liable  to  fine  and  imprisonment. 

ART.  501.  DUTY  OF  TAXPAYER  TO  REXDER  INVEXTORY 

OF  PROPERTY.  (lb.) 

Every  person,  partnership  and  corporation  owning  property  within 
the  limits  of  the  corporation  shall,  within  two  months  after  published 
notice,  hand  in  to  the  assessor  and  collector  of  the  city  a  full  and  com- 
plete inventory  of  the  property  possessed  or  controlled  by  him,  her  or 
them  within  said  limits  not  exempt  from  taxation,  on  the  1st  day  of 
January  of  the  current  year,  verified  as  required  by  ordinance;  and  any 
person  failing  or  refusing  to  comply  with  the  provisions  of  this  article 
shall  be  liable  to  fine  and  imprisonment,  and  the  city  council  shall,  by 
ordinance,  clearly  define  the  duties  of  taxpayers  herein,  and  make  all 
necessary  rules  and  regulations  to  secure  the  rendition  of  property  and 
the  collection  of  taxes  due  thereon. 

ART.  502.  DUTY  OF  ASSESSOR  AXD  COLLECTOR  TO  MAKE 
LISTS  OF  PROPERTY,  ETC.  (lb.) 

It  shall  be  the  duty  of  the  assessor  and  collector  to  make  out  a  list 
of  all  personal  property  which  has  not  been  given  in  for  assessment  ac- 
cording to  the  provisions  of  this  title,  and  assess  the  same  in  the  name 
of  the  owner,  if  he  be  known;  if  not,  then  it  shall  be  assessed  by  descrip- 
tion of  the  property  and  as  unknown  owner,  and  the  value  of  such  prop- 
erty shall  be  determined  by  the  board  of  equalization,  and  the  same 
may  be  sold  as  in  other  cases,  if  the  tax  be  not  paid"  in  the  time  pre- 
scribed by  law. 

ART.    503.     UXREXDERED    PROPERTY    SHALL    BE    ASCER- 
TAINED, ETC.,  BY  THE  ASSESSOR.     (lb.) 

It  shall  be  the  duty  of  the  assessor  and  collector,  at  the  expiration 
of  the  time  fixed  by  ordinance  for  the  rendition  of  property,  to  ascer- 
tain such  property  in  the  city  subject  to  taxation  as  has  not  been  ren- 
dered, and  the  same  shall  be  by  him  presented  to  the  board  of  equaliza- 
tion for  valuation  by  said  board,  and  the  same  shall  be  by  him  entered 
in  a  supplement  to  the  assessment  roll  as  unlaiown,  specifying  the  year 
for  which  said  tax  is  not  paid  within  the  time  prescribed  by  law;  said 
property  shall  be  sold  at  the  same  time  and  with  like  efi'ect  as  other 
property. 


General  Tax  Laws  of  the  State  of  Texas.  199 

ART.  504.     ASSESSMENTS  FOR  BACK  TAXES.       (lb.) 

Whenever  the  assessor  and  collector  shall  ascertain  that  any  taxable 
property,  real  or  personal,  has  not  been  assessed  for  the  past  year,  he 
shall  assess  the  same  in  a  supplement  to  his  next  assessment  roll,  at  the 
same  rate  imder  which  such  property  sliould  have  been  assessed  for 
such  year,  stating  the  year  for  which  such  property  should  have  been 
assessed,  and  the  taxes  thereon  shall  be  collected  in  the  same  manner  as 
other  assessments.  In  all  cases  where  any  party  has  omitted  to  render 
property  for  taxation  for  any  former  year  or  years,  and  such  taxes  have 
not  been  paid,  such  party  shall  give  such  property  in  for  assessment  for 
the  years  thus  omitted  and  pay  such  taxes,  and  the  assessor  and  collector 
shall  enter  all  such  property  in  a  supplement  to  his  next  assessment  roll, 
under  the  head  of  payments  for  former  j-ears. 

ART.    505.     APPOINTMENT    AND    DUTIES    OF    BOARD    OF 
EQUALIZATION.     (ACTS  OF  1887.) 

The  city  councils  of  the  several  cities  and  towns  of  this  State  incor- 
porated under  the  general  laws  shall  annually,  at  their  first  meeting,  or 
as  soon  thereafter  as  practicable,  appoint  three  commissioners,  each 
being  a  qualified  voter,  a  resident  and  property  owner  of  the  city  or 
town  for  which  he  is  appointed,  who  shall  be  styled  the  board  of  equali- 
zation, and  at  the  same  meeting  said  council  shall  by  ordinance  fix  the 
time  for  the  meeting  of  such  board  of  equalization. 

ART.  506.     ANNUAL  MEETINGS  OF  SAID  BOARD.     (lb.) 

The  board  of  equalization  shall  convene  annually,  at  the  time  fixed 
by  the  city  council,  to  receive  all  the  assessment  lists  or  books  of  the 
assessor  of  their  city,  for  examination,  correction,  equalization,  appraise- 
ment, and  approval,  and  at  all  meetings  of  said  board  the  city  secretary 
shall  act  as  secretary  thereof. 

ART.  507.     SHALL  VALUE  PROPERTY.     (lb.) 

The  board  of  equalization  shall  cause  the  assessor  to  bring  before 
them,  at  the  time  fixed  for  the  convening  of  said  board,  all  the  assess- 
ment lists  or  books  of  the  assessor  of  their  city,  for  their  examination, 
that  they  may  see  if  each  and  every  person  has  rendered  his  property 
at  a  fair  market  value,  and  said  board  shall  have  power  to  send  for  per- 
sons and  papers,  to  swear  and  qualify  persons  who  testify,  to  ascertain 
the  value  of  such  property;  and  if  they  are  satisfied  it  is  too  high,  they 


200  General  Tax  Laws  op  the  State  of  Texas. 

shall  lower  it  to  its  proper  value;  and  if  too  low,  they  shall  raise  the 
value  of  such  property  to  a  proper  figure.  Said  board  shall  also  have 
power  to  correct  any  errors  that  may  appear  on  the  assessor's  lists  or 
books. 

AET.  508.  VALUES  TO  BE  EQUALIZED  BY  BOAED.   (lb.) 

The  board  of  equalization  sliall  equalize  as  near  as  possible  the  vahie 
of  all  the  improved  lots  within  the  corporate  limits  of  their  city,  having 
reference  to  the  size  and  location  of  said  lots  and  the  improvements 
thereon,  and  shall  equalize  the  value  of  unimproved  lots  as  near  as  pos- 
sible^ having  reference  to  the  size  and  location  thereof,  and  all  other 
property  of  the  same  kind  shall  be  made  as  nearly  equal  as  possible. 
Any  person  may  file  with  said  board  at  any  time  before  the  final  action 
of  said  board  a  complaint  as  to  the  assessment  of  his  or  any  other  per- 
son's property,  and  said  board  shall  hear  said  complaint,  and  said  com- 
plainant shall  have  the  right  to  have  witnesses  summoned  in  sustaining 
said  complaint  as  to  the  insurance  on  said  property,  or  the  rents  and 
liiofits  it  may  bring  the  holder  thereof. 

AET.  509.     UNEENDEEED  PEOPEETY  LISTS  TO  BE  EXAM- 
INED BY  BOAED.     (lb.) 

The  city  assessor  at  the  same  time  that  he  delivers  to  said  board  his 
lists  and  books,  as  provided  in  Article  507,  shall  also  furnish  to  said 
board  a  certified  list  of  the  names  of  all  persons  who  either  refuse  to 
swear  or  qualify  or  to  sign  the  oath  or  affirmation  as  required  by  law, 
iogether  with  a  list  of  the  property  of  such  persons  situated  within  the 
corporate  limits  of  their  city,  as  made  by  him  through  other  informa- 
tion, and  said  board  shall  examine  said  lists  and  appraise  the  property 
so  listed  by  the  assessor. 

AET.  510.     NOTICE  TO  PEOPEETY  OWNEES.     (lb.) 

In  all  cases  where  the  board  of  equalization  shall  find  it  their  duty 
to  raise  the  value  of  any  property  appearing  on  the  lists  or  books  of  the 
assessor,  they  shall,  after  having  fully  examined  such  lists  or  books  and 
corrected  all  errors  appearing  therein,  adjourn  to  a  day  not  less  than 
ten  nor  more  than  fifteen  days  from  the  date  of  adjournment,  such  day 
to  be  fixed  in  the  order  of  adjournment,  and  sliall  cause  the  secretary  of 
said  board  to  give  written  notice  to  the  owner  of  such  property  or  to  the 
person  rendering  the  same  of  the  time  to  which  said  board  may  liave 
adjourned,  and  that  such  owner  or  person  rendering  the  said  property 


General  Tax  Laws  of  the  State  of  Texas.  201 

may  at  that  time  appear  and  show  cause  why  the  value  of  said  property 
should  not  be  raised,  which  notice  may  be  served  by  depositing  the  same, 
properly  addressed  and  postage  paid,  in  the  city  postoffice. 

ART.  511.     BOAED  TO  LOWER  VALUES,  WHEN.     (lb.) 

The  board  of  equalization  shall  meet  at  the  time  specified  in  said  order 
of  adjournment,  and  shall  hear  all  persons  the  value  of  whose  property 
has  been  raised,  and  if  said  board  is  satisfied  they  have  raised  the  value 
of  such  property  too  high,  they  shall  lower  the  same  to  its  proper  value. 

ART.  513.     APPROVAL  OF  LISTS  AND  ROLLS  BY 

BOARD.     (lb.) 

The  board  of  equalization,  after  they  have  finally  examined  and  equal- 
ized the  value  of  all  property  on  the  assessor's  lists  or  books,  shall  ap- 
prove said  lists  or  books  and  return  them  together  with  the  lists  men- 
tioned in  Article  509,  that  he  may  make  up  therefrom  his  general  rolls 
as  required  by  law;  and  when  said  general  rolls  are  so  made  up  the 
board  shall  meet  again  to  examine  said  rolls  and  approve  the  same  if 
found  correct. 

ART.  513.     ACTION  OF  BOARD  FINAL.     (lb.) 

The  action  of  said  board  at  the  meeting  provided  for  in  Article  511 
shall  be  final,  and  shall  not  be  subject  to  revision  by  said  board  or  by  any 
other  tribunal  thereafter. 

ART.  514.     COMPENSATION  OF  BOARD.     (lb.) 

The  members  of  the  board  of  equalization  and  the  city  secretary,  while 
acting  as  secretary  of  said  board,  shall  receive  such  compensation  for 
their  services,  to  be  allowed  by  the  city  council,  as  said  council  may  deem 
just  and  reasonable. 

ART.  515.     OATH  TO  BE  TAKEN. 

Before  said  board  shall  enter  upon  their  duties  they  shall  be  sworn, 
by  any  officer  authorized  by  law  to  administer  oaths,  to  faithfully  and 
impartially  discharge  all  duties  incumbent  upon  them  by  law  as  such 
board. 


202  General  Tax  Laws  of  the  State  of  Texas. 

ART.  516.     DUTY  OF  ASSESSOR  AND  COLLECTOR  IN  REGARD 
TO  COLLECTION  OF  TAXES.     (ACTS  OF  1875.) 

The  assessor  and  collector,  after  the  completion  of  the  assessment  roll, 
as  required  by  ordinance,  shall  proceed  to  collect  the  taxes  therein  men- 
tioned within  the  time,  and  give  such  notice  as  may  be  prescribed  by  the 
city  council,  and  for  that  purpose  shall  call  once  upon  every  person  taxed, 
or  on  the  agent  or  attorney  of  such  person  at  the  usual  place  of  his  or 
her  residence,  office,  place  of  business,  or  elsewhere,  and  demand  the  pay- 
ment of  the  tax  charged  upon  his  or  her  person  or  property,  if  the  person 
is  to  be  found,  and  if  not,  then  a  written  demand,  specifying  the  amount 
of  taxes  due,  left  at  the  residence  with  some  adult  member  of  the  family, 
shall  be  a  sufficient  demand;  provided,  that  if  any  person  thus  owing 
taxes  has  no  residence,  office,  or  place  of  business,  and  no  agent  in  the 
citv  or  known  to  the  assessor  and  collector,  then  the  said  demand  shall 
not  be  necessary,  and  the  ordinary  published  notice  required  by  ordi- 
nance shall  be  sufficient. 

ART.  517.     PROPERTY  OF  TAXPAYER  SHALL  BE  LEVIED  ON 
AND  SOLD  FOR  TAXES,  WHEN.     (lb.) 

If  any  person  shall  fail,  neglect  or  refuse  to  pay  the  taxes  imposed 
on  him  and  his  property,  within  the  time  prescribed  by  the  ordinances 
of  said  city,  the  assessor  and  collector  shall,  by  virtue  of  his  tax  list 
and  assessment  roll,  levy  upon  so  much  property  liable  to  taxation  be- 
longing to  such  person  as  may  be  sufficient  to  pay  his  taxes,  and  the  as- 
sessor and  collector  shall  give  notice  of  the  time  and  place  of  sale  by  ad- 
vertisement in  writing  (if  not  unknown  property),  the  property  and 
amount  of  taxes,  costs  and  fees  due  thereupon ;  such  notice  shall  be  pub- 
lished in  some  newspaper  published  in  said  city,  and  at  the  expiration 
of  such  notice,  and  on  the  day  therein  specified,  the  assessor  and  col- 
lector shall  proceed  to  sell  such  property  at  public  auction,  in  front  of 
the  court  house  door  of  the  city,  or  such  building  as  may  be  used  for  such 
purpose;  provided,  that  when  real  estate  is  offered  for  sale  the  smallest 
portion  of  grounds  (to  be  taken  from  the  east  side  of  the  premises) 
shall  be  sold  for  which  any  person  will  take  the  same  and  pay  the  taxes, 
costs  and  fees.* 

ART.  517a.     REDEMPTION  OF  LAND  SOLD  FOR  TAXES. 

All  lands  sold  under  and  by  virtue  of  decree  and  judgment  of  court 
for  taxes  due  any  incorporated  city  or  town  within  this  State  may  be 


*See  Article  5232k. 


General  Tax  Laws  of  the  State  of  Texas.  203 

redeemed  by  the  owner  or  owners  thereof  within  two  years  from  the  date 
of  deed  upon  the  payment  to  the  purchaser,  or  his  assigns,  of  double  the 
amount  so  paid,  including  costs  of  court;  provided,  that  purchaser  at 
such  foreclosure  sale,  and  his  assigns,  shall  not  be  entitled  to  the  ix)sses- 
sion  of  the  property  sold  for  taxes  until  the  expiration  of  two  years  from 
the  date  of  deed. 

ART.  518.     ASSESSOR  AXD  COLLECTOR  SHALL  MAKE  DEED 
TO  PURCHASER  TO  PROPERTY  SOLD  FOR  TAXES; 
EFFECT  OF  DEED,  RIGHT  OF  REDEMP- 
TION, ETC.     (lb.) 

The  assessor  and  collector  shall,  when  any  property  has  been  sold  for 
the  payment  of  taxes,  make,  execute  and  deliver  a  deed  for  said  prop- 
erty to  the  person  purchasing  the  same,  and  such  deed  shall  be  prima 
facie  evidence  in  all  controversies  and  suits  in  relation  to  the  right  of 
the  purchaser,  his  heirs  and  assigns,  to  the  premises  thereby  conveyed, 
of  the  following  facts: 

First — That  the  land  or  lot  or  portions  thereof  conveyed  was  sub- 
ject to  taxation  or  assessment  at  the  time  the  same  was-  advertised  for 
sale,  and  had  been  listed  or  assessed  in  the  time  or  manner  required  by 
law. 

Second — That  the  taxes  or  assessment  were  not  paid  at  any  time  be- 
I'ore  the  sale. 

Third — That  the  land,  lot,  or  portion  thereof  conveyed,  had  not  been 
ledeemed  from  the  sale  at  the  date  of  the  deed,  and  shall  be  conclusive 
evidence  of  the  following  facts : 

1.  That  the  land,  lot  or  portion  thereof  sold  was  advertised  for  sale 
in  the  manner  and  for  the  length  of  time  required  by  law. 

2.  That  the  property  was  sold  for  taxes  or  assessments  as  stated  in 
the  deed. 

3.  That  the  grantee  in  the  deed  was  the  purchaser. 

4.  That  the  sale  was  conducted  in  the  manner  prescribed  by  law. 
And  in  all  controversies  and  suits  involving  the  title  to  land  claimed 

and  held  under  and  by  virtue  of  "such  deed,  the  person  claiming  title 
adverse  to  the  title  conveyed  by  such  deed  shall  be  required  to  prove, 
in  order  to  defeat  said  title,  either  that  the  land  was  not  subject  to  tax- 
ation at  the  date  of  the  sale,  that  the  taxes  or  assessment  had  been 
paid,  that  the  land  had  never  been  listed  or  assessed  for  taxation  and  as- 
sessment as  required  by  this  title  or  some  ordinance  of  the  city,  or  that 
the  same  had  been  redeemed  according  to  the  provisions  of  this  title, 
and  that  such  redemption  was  made  for  the  use  and  benefit  of  the  person 


204  General  Tax  Laws  of  the  State  of  Texas. 

having  the  right  of  redemption  under  the  law;  but  no  person  shall  be 
permitted  to  question  the  title  acquired  by  the  said  deed  without  first 
showing  that  he,  or  the  person  under  whom  he  claims  title,  had  title  to 
the  land  at  the  time  of  the  sale,  or  that  the  title  was  obtained  after  the 
.sale,  and  that  all  taxes  due  upon  the  lands  have  been  paid  by  such  person 
or  the  person  under  whom  he  claims  title  as  aforesaid;  provided,  how- 
ever, that  the  owner  of  such  property  shall  have  the  right  to  redeem  the 
same  at  any  time  within  two  years  of  the  day  and  date  of  the  sale  thereof, 
upon  paying  to  the  purchaser  double  the  amount  of  taxes  for  which  the 
same  was  sold,  together  with  the  costs  of  such  sale  and  double  the  amount 
of  all  taxes  paid  by  the  purchaser  since  such  sale.  The  assessor  and  col- 
lector shall  have  full  power  to  levy  upon  any  personal  property  to  satisfy 
any  tax  imposed  by  this  title ;  all  taxes  shall  be  a  lien  upon  the  property 
upon  which  they  are  assessed,  and  in  case  any  property  levied  upon  is 
about  to  be  removed  out  of  the  city,  the  assessor  and  collector  shall  pro- 
ceed to  take  into  his  possession  so  much  thereof  as  will  pay  the  taxes 
assessed  and  costs  of  collection.* 

ART.    519.     SALE    MAY   TAKE    PLACE   AT   ANOTHEE   TIME 

THAN  THAT  FIRST  ADVERTISED,  WHEN,  AND 

MAY  BE  CONTINUED  FROM  DAY 

TO  DAY.     (lb.) 

If  from  any  cause  the  sale  of  property  levied  upon  or  seized  for  taxes 
shall  not  take  place  at  the  time  first  appointed,  the  assessor  and  collector 
shall  appoint  some  other  time,  give  like  notice,  and  proceed  to  sell  such 
property  in  the  manner  prescribed  in  the  first  instance;  and  in  case  said 
property  levied  upon  or  seized  for  taxes  can  not  be  sold  on  the  day  ad- 
vertised, such  sale  may  be  postponed  from  day  to  day  until  completed, 
of  which  postponement  the  assessor  and  collector  shall  give  verbal  notice 
at  the  expiration  of  sale  each  day. 

ART.    520.     PROPERTY   SHALL  BE    STRUCK    OFF   TO    CITY, 

WHEN.     (lb.) 

If  at  any  sale  of  real  or  personal  property  or  estate  for  taxes  no  bid 
shall  be  made  for  any  parcel  of  land  or  any  goods  and  chattels,  the  same 
shall  be  struck  off  to  the  city,  and  thereupon  the  city  shall  receive,  in  the 
corporate  name,  a  deed  for  said  property,  and  shall  be  vested  with  the 
same  right  as  other  purchasers  at  such  sale,  and  shall  have  power  to  sell 
and  convey  the  same.f 


*See  Article  5232k. 

tSee  Articles  5232k  and  5232h, 


General  Tax  Laws  of  the  State  of  Texas.  305 

ART.  521.     PROPERTY  OF  INFANT,  ETC.,  MAY  BE  RE- 
DEEMED, WHEN.     (lb.) 

If  the  real  estate  of  an  infant,  ferae  covert  or  lunatic  be  sold  under 
this  title,  the  same  may  be  redeemed  at  any  time  within  one  year  after 
such  disability  be  removed. 

ART.  522.  TAXES,  ETC.,  COLLECTIBLE  IN  CURRENT  MONEY 

ONLY.  (lb.) 

Taxes  levied  to  defray  the  current  expenses  of  the  city  government, 
and  all  license  and  occupation  taxes  levied,  and  all  fines,  forfeitures, 
penalties  and  other  dues  accruing  to  cities,  shall  be  collectible  only  in 
current  money. 


206 


General  Tax  Laws  of  the  State  of  Texas. 


ASSESSMENT  AND  COLLECTION  OF  SCHOOL 
DISTRICT  TAXES. 

(Chapter  124,  Acts  of  Twenty -ninth  Legislature.) 


[Sections  numbered  as  they  appear  in  act.] 


Sec. 

Annual  school  tax 11 

How  levy  of  special  tax  may  be  made 57 

Levy  of  tax  to  build  schoolhouses 58 

Levy  and  assessment  of  school  tax 66 

Sinking  fund  to  be  provided  to  pay  prin- 
cipal and  interest  on  school   district 

bonds 78 

Levy  of  special  tax  for  school  purposes 

in  cities  and  towns 138 

Annual  levy  and  collection  of  school  lax 
in  cities  and  towns 142 


Sec. 

Tax  not  to  exceed  one-half  of  1  per  cent..  143 

Incorporation  of  towns  and  villages  for 
school  purposes  only;  right  to  levy  and 
collect  taxes 149 

Annual  tax  for  buildings,  etc.,  may  be 
levied  and  collected  and  bonds  issued..  154 

OfiBcers  of  school  board  chosen;  board  of 
trustees'  compensation,  etc.;  assess- 
ment and  collection  of  taxes,  etc 165 

Powers  and  duties  of  assessor  and  col- 
lector of  taxes 166 


Sec.  11.  Annual  School  Tax. — There  shall  be  levied  and  collected 
an  annual  ad  valorem  State  school  tax  of  18  cents  on  the  one  hundred 
dollars  of  the  cash  value  thereof,  estimated  in  lawful  currency  of  the 
United  States,  on  all  real  property  situated  and  on  all  personal  property 
owned  in  the  State  on  the  1st  day  of  January  of  each  year,  and  all  per- 
sonal property  sent  out  of  the  State  for  the  purpose  of  avoiding  the  pay- 
ment of  taxes  thereon  and  afterwards  returned  to  the  State,  except  so 
much  thereof  as  may  be  exempted  by  the  Constitution  and  laws  of  this 
State  or  the  United  States,  which  cash  value  shall  be  estimated  in  the 
7iianner  prescribed  by  law. 

Sec.  57.  How  Levy  of  Special  Tax  Mat  be  Made. — The  commis- 
sioners court  of  the  several  counties  of  this  State  shall  have  power  to 
levy  a  special  tax  for  the  further  maintenance  of  public  free  schools  and 
;]ie  erection  within  each  school  district  of  school  buildings  therein;  pro- 
vided, two-thirds  of  the  qualified  property  taxpaying  voters  of  the  dis- 
trict voting  at  an  election  to  be  held  for  the  purpose,  shall  vote  such 
tax,  not  to  exceed  in  any  year  20  cents  on  the  one  hundred  dollars  valua- 
tion of  the  property  subject  to  taxation  in  such  district;  provided,  that 
all  property  assessed  for  school  purposes  shall  be  assessed  at  the  rate  of 
value  of  property  as  said  property  is  assessed  for  State  and  county  pur- 
jioses;  provided,  that  in  all  assessments  of  property  for  taxing  purposes 
under  this  bill,  all  property  shall  be  assessed  at  the  valuation  fixed  for 
.said  property  for  State  and  county  purposes. 

Sec.  58.  Levy  of  Tax  to  Build  Schoolhouses. — Whenever  twenty 
or  more  qualified  property  taxpaying  voters  of  any  district  wish,  for 
the  purpose  of  taxing  themselves  for  the  building  of  schoolhouses  or 


General  Tax  Laws  of  the  State  of  Texas.  207 

supplementing  the  State  school  fund  apportioned  to  said  district,  and 
!>liall  make  application  to  the  county  commissioners  court,  duly  signed 
by  them,  said  court  shall  enter  up  an  order  for  an  election  to  be  held 
in  said  district  to  determine  whether  such  tax  shall  be  levied  or  not; 
said  application  shall  designate  the  amount  of  tax  asked  to  1x3  levied, 
and  the  order  of  said  court  shall  state: 

1.  When  said  election  shall  be  held. 

2.  At  what  point  or  points  the  polls  shall  be  opened. 

3.  The  amount  of  tax  to  be  voted  on ;  provided,  that  no  election  shall 
be  held  to  determine  the  levy  of  a  tax  exceeding  20  cents  on  the  one 
hundred  dollars  valuation  of  property.  The  commissioners  court  shall 
order  the  siheriff  to  give  notice  of  such  election  by  posting  three  notices 
in  the  district  for  three  weeks  before  the  election,  and  the  sheriff  shall 
obey  such  order.  Not  more  than  one  such  election  shall  be  held  in  the 
same  scholastic  year. 

Sec.  66.  Levy  and  Assessment  of  School  Tax. — The  county  com- 
missioners court  shall,  at  the  time  of  levying  the  tax  for  county  pur- 
poses, also  levy  upon  such  school  district  the  amount  of  taxes  said  dis- 
trict has  voted  upon  itself,  and  it  shall  be  the  duty  of  the  tax  assessor 
to  assess  the  same  as  other  taxes,  and  to  make  an  abstract  showing  the 
amount  of  special  taxes  assessed  against  each  school  district  in  his 
county,  and  to  furnish  the  same  to  the  county  superintendent  on  or 
before  the  1st  day  of  September  of  the  year  for  which  such  taxes  are 
assessed;  and  the  taxes  levied  upon  the  real  property  in  said  district  shall 
be  a  lien  thereon,  and  the  same  shall  be  sold  for  unpaid  taxes  in  the 
manner  and  at  the  time  of  sales  for  State  and  county  taxes.  A  special 
tax  voted  in  any  district  after  the  lery  of  county  taxes  shall  be  levied 
at  any  meeting  of  the  commissioners  court  prior  to  the  delivery  of  the 
assessment  rolls  by  the  assessor.  The  tax  assessor  shall  assess  and  the 
tax  collector  shall  collect  said  district  taxes  as  other  taxes.  The  tax 
assessor  shall  rcK-eive  a  commission  of  1  per  centum  for  such  assessing 
such  tax,  and  the  tax  collector  a  commission  of  1  per  centum  for  col- 
lecting the  same.  The  tax  collector  shall  pay  all  such  taxes  to  the  county 
treasurer,  and  said  treasurer  shall  credit  each  school  district  with  the 
amount  belonging  to  it,  and  pay  out  the  same  as  other  school  moneys. 

Sec.  78.  Sinking  Fund  to  be  Provided  to  Pay  Principal  and 
Interest  on  School  District  Bonds. — Before  said  common  school  dis- 
trict bonds  shall  be  put  on  the  market,  the  county  commissioners  court 
of  said  county  shall  levy  a  tax  not  to  exceed  15  cents  on  the  one  hundred 
dollars  valuation  of  taxable  projierty  of  said  common  school  district, 
sufficient  to  produce  a  sinking  fund,  which,  together  with  the  interest 
thereon  when  placed  at  interest,  shall  be  sufficient  to  pay  the  interest 


208  General  Tax  Laws  of  the  State  of  Texas. 

and  principal  of  said  bonds  at  maturity;  provided,  that  the  said  bond 
tax,  together  with  the  special  local  tax  for  the  maintenance  of  schools 
therein,  shall  never  exceed  20  cents  on  the  hundred  dollars  valuation 
of  taxable  property  of  said  common  school  district  as  provided  by  the 
Constitution  and  laws  of  the  State  of  Texas ;  provided  further,  that  said 
common  school  district  bond  tax  shall  be  assessed  and  collected  in  the 
jnanner  provided  by  law  for  the  assessment  and  collection  of  the  common 
school  district  special  local  tax  for  the  maintenance  of  public  free  schools. 

Sec.  138.  Levy  of  Special  Tax  for  School  Purposes  in  Cities 
and  Towns. — In  such  cities  and  towns  as  have  assumed  the  exclusive 
control  of  the  public  free  schools  within  their  limits,  and  have  decided 
under  the  laws  providing  therefor  that  a  special  tax  shall  be  levied  for 
the  support  of  such  public  free  schools,  the  mayor  and  council  or  board 
01  aldermen  of  such  city  or  town  shall  annually  assess  and  levy  such  tax 
by  ordinance  duly  passed  and  approved  in  the  same  manner  as  is  re- 
jquired  in  the  assessment  and  levy  of  taxes  for  general  purposes  in  such 
city  or  town.  In  cities  and  towns  which  have  voted  upon  and  directed 
the  levy  of  a  special  tax  not  exceeding  one-half  of  1  per  cent,  the  mayor 
or  council  or  board  of  aldermen  of  such  city  or  town  shall  annually 
levy  such  rate  of  taxes  for  public  school  purposes  not  exceeding  one- 
half  of  1  per  cent  as  shall  be  sufficient  for  the  support  of  the  public 
free  schools  for  the  term  as  required  by  law;  but  in  such  cities  and 
towns  as  have  voted  upon  and  decided  at  an  election  held  for  that  pur- 
pose, that  a  specified  rate  of  taxes  shall  be  assessed  and  levied  in  such 
city  or  town  for  the  support  of  its  public  free  schools,  the  mayor  and 
council  or  board  of  aldermen  of  such  city  or  town  shall  have  no  discre- 
tion in  fixing  the  rate  at  which  such  tax  shall  be  levied,  but  shall  assess 
and  levy  the  same  at  the  rate  fixed  in  the  proposition  as  submitted  and 
adopted  by  the  qualified  voters  of  such  city  or  town  at  the  election  held 
for  that  purpose. 

Sec.  143.  Annual  Levy  and  Collection  of  School  Tax  in  Cities 
AND  Towns. — The  city  or  town  council,  or  board  of  aldermen  of  any 
city,  town  or  village,  whether  incorporated  under  any  act  of  the  Congress 
01  the  Eepublic,  or  the  Legislature  of  the  State  of  Texas,  or  under  any 
act  of  incorporation  whatever,  shall  have  power  by  ordinance  to  annually 
levy  and  collect  not  exceeding  one-^half  of  1  per  cent  ad  valorem  taxes 
for  the  support  and  maintenance  of  public  free  schools  in  the  city  or 
town  where  such  city  or  town  is  a  separate  and  independent  school  dis- 
trict; provided,  that  no  such  tax  shall  be  levied  until  an  election  shall 
have  been  held,  at  which  none  but  property  taxpayers,  as  shown  by  the 
last  assessment  rolls,  who  are  qualified  voters  of  such  city  or  town,  shall 
vote,  and  two-thirds  of  those  voting  shall  vote  in  favor  thereof.     The 


General  Tax  Laws  of  the  State  of  Texas.  209 

proposition  submitted  may  be  for  a  tax  not  exceeding  one-half  of  1 
per  cent,  or  may  be  for  a  specific  per  cent.  One  election  and  no  more 
sJiall  be  held  hereafter  in  any  one  calendar  year  to  ascertain  whether 
a  school  tax  shall  be  levied.  If  the  proposition  is  carried  the  school  tax 
shall  be  cpntinued  to  be  annually  levied  and  collected  for  at  least  two 
years,  and  thereafter  unless  it  be  discontinued  at  an  election  held  to 
detennine  whether  the  tax  shall  be  continued  or  discontinued,  at  the 
lequest  of  fifty  property  taxpayers  of  such  city  or  town.  When  the  tax 
is  continued  no  election  to  discontinue  it  shall  be  held  for  two  years; 
when  the  tax  is  discontinued  no  election  to  levy  a  tax  shall  be  held  dur- 
ing the  same  year. 

Sec.  143,  Tax  Not  to  Exceed  One-half  of  1  Per  Cent. — If 
the  vote  of  the  taxpayers  is  in  favor  of  said  tax,  then  it  shall  be  the  duty- 
of  the  council  or  board  of  aldermen  annually  thereafter  to  levy  upon  the 
taxable  property  in  the  limits  of  such  city  or  town,  in  accordance  with 
the  usual  assessment  of  taxes  for  municipal  purposes,  such  additional 
lax  as  may  be  necessary  for  the  support  of  the  schools  for  ten  months 
in  the  year,  not  to  exceed  one-half  of  1  per  cent. 

Sec.  149.  Incorporation  of  Towns  and  Villages  for  School 
Purposes  Only;  Eight  to  Levy  and  Collect  Taxes. — Towns  and 
villages  authorized  to  incorporate  under  this  chapter,  or  having  two 
hundred  inhabitants  or  over,  may  form  an  incorporation  for  free  school 
purposes  only,  which  may  include  within  its  bounds  a  town  or  village 
incorporated  for  municipal  purposes,  the  same  not  having  assumed  con- 
trol of  the  public  schools  within  its  limits;  provided,  that  the  territorv^ 
so  incorporated  for  free  school  purposes  shall  not  exceed  an  area  of 
twenty-five  square  miles;  provided,  that  said  corporation  shall  be  laid 
out  in  a  square  as  near  as  practicable  with  reference  to  the  location  of 
the  school  building;  and  when  so  desiring,  an  election  may  be  held  under 
the  provisions  of  this  title  and  chapter,  and  if,  at  such  election,  a  ma- 
jority of  the  votes  cast  be  in  favor  of  the  incorporation,  it  shall  be  the 
duty  of  the  county  judge  to  make  return  thereof,  and  cause  a  record  of 
the  result  of  such  election  to  be  made,  the  same  as  provided  for  by 
Articles  585  and  586,  Revised  Statutes  of  Texas,  upon  which  entry  being 
made,  such  town  or  village  shall  be  regarded  as  duly  incor}X)rated  for 
the  purpose  of  establishing  and  maintaining  free  schools  therein,  and 
shall,  upon  notice  to  the  State  Board  of  Education  by  the  board  of  trus- 
tees hereinafter  provided  for,  receive  such  pro  rata  share  of  the  avail- 
able school  fund  as  its  scholastic  population  may  entitle  it  to.  And 
provided  also,  that  all  school  incorporations  hereafter  formed  under  the 
provisions  of  this  act  shall  have  the  right  to  lew  and  collect  taxes  and 


210  General  Tax  Laws  of  the  State  of  Texas. 

Issue  bonds  for  school  purposes,  the  same  as  school  incorporations  hereto- 
fore formed. 

When  a  town  or  village  is  included  in  a  corporation  for  free  school 
purposes,  and  such  town  or  village  shall  afterwards  be  incorporated  for 
municipal  purposes,  it  shall  not  thereby  acquire  a  right  to  take  the  con- 
trol of  the  schools  within  its  limits  out  of  the  hands  of  the  school  cor- 
poration. 

Sec.  154.  Annual  Tax  for  Buildings,  Etc.,  May  be  Levied  and 
Collected  and  Bonds  Issued. — Trustees  of  towns  and  villages  that 
have  been  or  may  hereafter  be  incorporated  for  school  purposes  only, 
under  the  general  laws  of  this  State,  shall  have  power  to  levy  and  collect 
an  annual  ad  valorem  tax  of  25  cents  on  the  one  hundred  dollars  valua- 
tion of  taxable  property,  for  the  purpose  of  purchasing  or  constructing 
public  free  school  buildings  and  sites  therefor,  within  the  limits  of  such 
incorporated  district,  and  said  trustees  shall  have  power  to  issue  coupon 
bonds  of  the  town  or  village  therefor,  to  be  made  payable  at  a  date  not 
exceeding  forty  years  from  date,  in  such  sums  as  they  shall  deem  ex- 
pedient, to  bear  interest  not  to  exceed  6  per  cent  per  annum ;  provided, 
that  when  such  buildings  are  erected  of  wood  material  the  bonds  herein 
provided  shall  not  run  for  a  longer  period  than  twenty  years;  provided, 
that  the  aggregate  amount  of  bonds  issued  for  the  above  named  purpose 
shall  never  reach  an  amount  when  the  tax  of  one- fourth  of  1  per  cent 
per  annum  will  not  pay  current  interest  and  provide  a  sinking  fund 
sufficient  to  pay  the  principal  at  maturity;  and  provided  further,  that 
no  such  tax  shall  be  levied  and  no  such  bonds  issued  until  an  election 
shall  have  been  held  for  the  purpose  of  determining  said  question, 
Avhereat  two-thirds  of  the  taxpaj'ers  voting  at  said  election  shall  have 
voted  in  favor  of  the  levying  of  said  tax  or  the  issuance  of  said  bonds,  or 
both,  as  the  case  may  be. 

Sec.  165.  Officers  of  School  Board  Chosen;  Board  of  Trus- 
tees' Compensation,  Etc.;  Assessment  and  Collection  of  Taxes, 
Etc. — The  trustees  chosen  under  this  act  shall  meet  within  twenty  days 
after  the  election,  or  as  soon  thereafter  as  possible,  for  the  purpose  of 
organizing.  A  majority  of  said  board  shall  constitute  a  quorum  to  do 
business;  and  they  shall  choose  from  their  number  a  president;  and  they 
shall  choose  a  secretary,  a  treasurer,  assessor  and  collector  of  taxes,  and 
other  necessary  officers  and  committees.  The  treasurer  shall  be  required 
to  give  bond  in  double  the  estimated  amount  of  the  receipts  coming  an- 
nually into  his  hands.  Said  bond  shall  be  made  payable  to  the  president 
of  the  board,  or  his  successor  in  office,  and  be  approved  by  the  board 
of  trustees,  conditioned  for  the  faithful  discharge  of  his  duties  and  the 
payment  of  the  funds  received  by  him  upon  the  draft  of  the  president, 


General  Tax  Laws  of  the  State  of  Texas.  211 

drawn  upon  order,  duly  entered,  of  the  board  of  trustees;  and  he  shall 
be  entitled  to  retain  as  commission  for  his  services  as  such  treasurer  not 
exceeding  1  per  cent  of  all  funds  coming  into  his  hands,  as  ordered  by 
the  board;  provided,  that  in  cities  having  more  than  ten  thousand  popula- 
tion the  board  shall  appoint  as  treasurer  the  person  or  corporation  who 
offers  satisfactory  bonds  as  herein  provided,  and  the  best  bid  of  interest 
on  average  daily  balance  for  the  privilege  of  acting  as  such  treasurer, 
and  provided  further,  that  no  commission  shall  be  allowed  in  such  cases 
for  services  as  treasurer;  provided  further,  that  in  independent  districts 
having  less  than  ten  thousand  population  the  board  of  trustees  may  ap- 
point such  treasurer  as  provided  for  towns  of  more  than  ten  thousand 
population  and  under  the  same  provisions ;  provided,  that  in  independent 
school  districts  in  cities  and  towns  having  a  city  assessor  and  collector 
of  taxes,  such  assessor  and  collector  of  taxes  shall  assess  and  collect  the 
taxes  for  school  purposes;  provided,  that  in  cities  and  towns  having  an 
assessor  and  collector  of  taxes  the  levy  of  taxes  for  school  purposes  shall 
be  based  upon  the  same  assessment  of  property  upon  which  the  levy  for 
other  city  purposes  is  based.  It  is  further  provided,  that  in  such  cities 
and  towns  the  assessor  and  collector  of  taxes  shall  receive  no  other  com- 
pensation for  collecting  school  taxes  than  the  compensation  paid  him 
for  assessing  and  collecting  city  taxes,  and  taxes  for  school  purposes  in 
such  cities  and  towns  shall  be  assessed  and  collected  as  other  city  taxes 
are  assessed  and  collected;  provided  further,  that  when  a  majority  of 
the  board  of  trustees  of  an  independent  school  district  prefer  to  have 
tile  taxes  of  their  district  assessed  and  collected  by  the  county  assessor 
and  collector,  same  shall  be  assessed  and  collected  by  said  county  officers, 
and  turned  over  to  the  treasurer  of  the  independent  school  district  for 
which  such  taxes  have  been  collected ;  provided,  that  the  property  of  such 
districts  having  their  taxes  assessed  and  collected  by  the  county  assessor 
and  collector,  shall  not  be  assessed  at  a  greater  value  than  that  assessed 
for  county  and  State  purposes. 

Provided  further,  that  when  the  county  assessor  and  county  collector 
are  required  to  assess  and  collect  the  taxes  of  independent  school  dis- 
tricts, they  shall,  respectively,  receive  1  per  cent  for  assessing  and  col- 
lecting same. 

The  provisions  of  this  act  shall  not  be  applicable  to  cities  of  ten  thou- 
sand inhabitants  or  more  which  have  been  granted  special  charters  by 
the  State,  by  the  terms  of  which  charters  the  treasurer  of  the  city  is 
ex  officio  treasurer  of  the  school  board,  in  so  far  as  conflicting  with  the 
Terms  of  said  charters. 

Sec.  166.  Powers  and  Duties  of  Assessor  and  Collector  of 
Taxes. — The  assessor  and  collector  named  herein  shall  have  the  same 


212  General  Tax  Laws  of  the  State  of  Texas. 

power  and  shall  perform  the  same  duties  with  reference  to  the  assess- 
ment and  collection  of  taxes  for  free  school  purposes  that  are  conferred 
by  law  upon  the  city  marshal  of  incorporated  towns  or  villages,  and  he 
shall  receive  such  compensation  for  his  services  as  the  board  of  trustees 
may  allow,  except  in  cities  and  towns  above  provided  for,  not  to  exceed 
4.  per  cent  of  the  whole  amount  of  taxes  received  by  him,  and  he  shall 
give  bond  in  double  the  estimated  amount  of  taxes  coming  annually  into 
his  hands,  payable  to  the  president  of  the  board  or  his  successors  in  office, 
conditioned  for  the  faithful  discharge  of  his  duties  and  that  he  will 
pay  over  to  the  treasurer  of  the  board  all  the  funds  coming  into  his 
hands  by  virtue  of  his  office  as  such  assessor  and  collector ;  provided,  that 
in  the  enforced  collection  of  taxes  the  board  of  trustees  shall  perform  the 
duties  which  now  devolve  in  suoh  cases  upon  the  city  council  of  an  in- 
corporated city  or  town ;  the  president  of  the  board  of  trustees  shall  per- 
form the  duties  which  devolve  in  such  cases  upon  the  mayor  of  an  in- 
corporated city  or  town,  and  the  county  attorney  of  the  county  in  which 
the  independent  school  district  is  located  shall  perform  the  duties  which 
in  such  cases  devolve  upon  the  city  attorney  of  an  incorporated  city  or 
town  under  the  provisions  of  Chapter  103,  General  Laws,  Eegular  Ses- 
sion, Twenty-fifth  Legislature. 


Index.  2.13 


INDEX. 


(Index  refers  to  article  numbers  except  as  to  those  laws  passed  by  the  Twenty- 
ninth  Legislature,  wliich  were  not  given  article  numbers;  they  are  referred  to 
by   chapter,   section   and   page.) 

A 

AD  VALOREM  TAX— 

for  general  revenue  purposes,  5046. 
for  schools,  5047. 
for  county,  5050. 

ABSTRACTS  OF  LAND  TITLES— 

to  be  furnished  by  Commissioner  of  General  Land  Office,  5108. 

ASSESSMENT— 

of  corporate  property,  5084. 

in  owner's  name,  5085. 

to  be  made  when  and  how,  5103, 

irregular  assessment  valid,  5104. 

of  property  not  rendered,  5119. 

of  real  estate  for  back  years,  5120a. 

of  personal  property  for  back  years,  5121. 

reduced  and  corrected  when,  Chap.  Vc,  Sec.  5,  p.  142. 

validation  of,  in  certain  eases,  Chap.  Vc,  Sec.  7,  p.  142. 

ASSESSOR  OF  TAXES— 

election  and  term  of  office,  5089. 

vacancies,  how  filled,  5090. 

oath  and  bond,  5091. 

purview  of  bond,  5092. 

new  bond,  5093. 

bond  for  county  taxes,  5094. 

may  appoint  deputies,  5095. 

authority  of  deputies,  5096. 

authorized  to  adminster  oaths,  5097. 

to  refer  valuation  to  board  of  equalization,  when,  5099. 

duty  of,  when  persons  refuse  to  list,  5106-5107. 

abstract  books  to  be  furnished  to,  5108. 

to  be  furnished  books  by  commissioners  court,  5109. 

books,  how  filled,  5110. 

books  for  lots  and  Idocks  in  cities,  5111. 

duty  of  assessor  as  to  same,  5112. 

abstracts  to  be  kept  in  office,  5113. 

lands  not  on  abstract  to  be  placed  there,  5114. 

to  furnish  certificate  from  board  of  equalization,  5115. 

substitute  employed,  when,  5116. 


214  Index, 

ASSESSOR  OF  TAXES^-<;ontinued. 

to  assess  unreiidered  property,  5119. 

to  follow  instructions,  5122. 

to  furnish  list  of  delinquents,  5125. 

to  submit  list  to  board,  5126. 

shall  make  rolls,  5127. 

shall  make  roll  of  unrendered  property,  5128. 

shall  add  up  columns  on  rolls,  5129. 

compensation  of,  5133.  _ 

compensation,  how  paid  by  the  State,  5134. 

how  paid  by  the  county,  5135. 

penalty  for  neglect  of  duty,  5136. 

ALLEY— 

nine  or  ten  pin,  occupation  tax,  5049,  Sec.  19. 

AGENT    (See  Insiirance  Agent)  — 

property  rendered  by,  5067,  Sec.  2. 
listing  for  others,  5074. 

APPEAL— 

appeal  from  Comptroller's  assessment,  when,  5143. 

ATTORNEYS    (Sec  County  Attorney;  District  Attorney)  — 
occupation  tax,  5049,  Sec.   12. 

ACROBATIC  SHOWS— 

occupation  tax,  5049,  Sec.  25. 

AUCTIONEER 

occupation  tax,  5049,  Sec.  7. 

B 

BASEBALL  PARK— 

occupation  tax,  5049,  Sec.  50. 

BANKERS    (See  National  Banks)  — 
occupation  tax,  5049,  Sec.  5. 
assessment  of  personal  property  by,   5079. 
assessment  of  real   estate,   5080. 

BACK  TAXES    (See  Re-assessment;   Unrendered  Lands)  — 
on  unrendered  lands,  5213. 
Coni[)troller  to  prepare  list,  5214. 
and  forward  to  board  of  equalization,  5215. 
board  to  value  lands.  5216. 
cause  rolls  to  be  made,  5217. 
collector  to  give  notice,  5218. 
enforce  collection,  wlion,  5219. 

Comptroller  to  make  out  list  of  lands  sold  to  State,  5220. 
sale,  how  made,  5221. 
advertisement  and  redemption  by  owner,  5222. 


Index.  215 

BACK  TAXES— continued, 
land  sold,  how,  5223. 
sale  may  be  continued,  5224. 
deed  executed,  when  and  how,  5225-5226. 
effect  of  deed,  5227. 
report  of  sale,  5228. 
proceeds  of  sale,  paid  to  whom,  5229. 
collections  applied,  how,  5230. 
coats  deducted  by  collector,  5231. 
unsold   lands   reported   to   Comptroller,   5232. 

BILLIARD  TABLES— 

occupation  tax,  5049,  Sec.  17. 

BRIDGE   COMPANY— 

intangible  assets  tax  on.  Chap.  IXd,  p.  181. 

BOARD  OF  EQUALIZATION— 

shall  convene,  when;  power.^  of,  etc.,  5120. 
shall  classify  property,  5120,  Sec.  3. 
power  to  correct  errors  in  assessment,  5120,  Sec.  2. 
shall  give  notice  before  raising  assessment,  5120,  Sec.  5. 
shall  have  power  to  send  for  books  and  papers,  5120. 
may  equalize  without  complaint,  5124. 
action  of,  final,  5124. 

assessor  to  furnish  list  of  delinquents  to,  5125. 
list  to  be  submitted  to  board,  5126. 

State    board    composed    of    Governor,    Attorney    General    and    Secretary    of 
State,  5143. 

BOOK  DEALERS— 

gross  receipts  tax.  Chap.  IXb,  Sec.  10,  p.  170. 

BROKERS— 

occupation  tax,  5049,  Sec.  5. 

assessment  of  personal  property  by,  5079. 

BOND— 

liquor  dealer  to  execute,  5060g. 

of  tax  assessor,  5091. 

purview  of  assessor's  bond,  5092. 

new  bond  of  assessor,  5093. 

bond  for  county  taxes,  5094. 

of  tax  collector,  5157. 

new  bond  of  collectoi',  5158. 

bond  of  collector  for  county  taxes,  5159. 

collector's  bond  to  be  approved,  5160. 


CANCELLING  ASSESSMENTS— 

commissioners  court  may  order  cancellation,  when.  Chap.  Vc,  Sec.  2,  p.  140. 


216  Index. 

CAR  COMPANIES   (See  Sleeping  Car  Companies)  — 
gross  receipts  tax  on,  Chap.  IXb,  Sec.   11,  p.   171. 
intangible  assets  taxed,  Chap.  IXd,  p.  181. 

CREDITS— 

definition  of,  5064. 

certain  credits  not  to  be  listed,  5077. 

no  deduction  on  account  of,  when,  5081. 

CIGARETTE   DEALER— 

occupation  tax,   5049,   Sec.   62. 

CIRCUS— 

occupation  tax  on,  5049,  Sec.  23. 

CITATION— 

to  non-residents,  5232o. 
to  unknown  o\\-ners,  5232o. 

CITIES  AND  TOWNS  (See  Appendix)  — 
sale  of  property  in,  5198. 
redemption  of  land  in,  5198a. 

COCK  PIT— 

occupation  tax  on,  5049,  Sec.  28. 

COLLECTOR  OF  TAXES— 

unlisted  property  assessed  by,  5121a. 

election  and  term  of  office,  5154. 

vacancies,  how  filled,  5155. 

sheriff  a  collector,  when,  5156. 

bond  and  oath,  5157. 

new  bond,   5158. 

bond  for  county  taxes,  5159. 

bond  to  be  approved,  5160. 

may  appoint  deputies,  5161. 

rolls  to  be  warrant,  5162. 

collector  for  all  taxes,  5163. 

collections,  when  to  begin,  5164. 

shall  keep  office  at  county  seat,  5165. 

to  make  reports  monthly,  5167. 

to  pay  money  to  State  Treasurer,  5167. 

to  make  report  to  commissioners  court,  5168. 

to  pay  money  to  county  treasurer,  5168. 

report  not  approved  unless,  5169. 

to  make  list  of  delinquents,  5170. 

to  collect  delinquent  taxes,  5171. 

to  file  complaint,  when,  5202. 

compensation,  5206-5207. 

to  account  for  money,  5210-5211. 

notice  to  pay,  5212. 


Index,  217 

COLLECTOR  OF  TAXES— continued, 
to  make  affidavit,  5212d. 
fees  of,  on   delinquent  lands,  5232i. 
to  make  levy  by  virtue  of  tax  rolls,  5173,  5232j. 

COLLECTING  AGENCY— 

gioss  receipts  tax  on.  Chap.  IXb,  Sec.  G,  p.  164. 

COMMISSIONERS  COURT— 

to  constitute  a  board  of  equalization,  5120. 

to  sit  as  board  of  inquiry,  when,  5197. 

to  order  cancellation  of  property,  when,  Chap.  Vc,  Sec.  2,  p.  140. 

may  correct  and  reduce  assessments,  when,  Chap.  Vc,  Sec.  5,  p.  142. 

may  make  contract  to  collect  delinquent  taxes,  Chap.  Vc,  Sec.  6,  p.  142. 

COIVIMISSION  MERCHANT— 

occupation  tax,  5049,  Sees.  10-61. 

COMPTROLLER— 

shall   furnish  blank  occupation   receipts,  5049b-5055. 

to  furnish  tax  collector  books,  5053. 

assessors  to  follow  instructions  of,  5122. 

to  collect  taxes  in  unorganized  counties,  5139-5140-5141-5142. 

appeal  from  assessment  of,  when,  5143. 

may  levy  upon  and  sell  land,  5144. 

shall  bid  land  in  for  State,  when,  5146. 

to  execute  deed,  5148. 

to  keep  list  of  purchasers  in  office,  5149. 

to  keep  taxes  of  unorganized  counties,  5152-5152a. 

special  deposit  made  by,  5153. 

to  furnish  forms  to  collectors,  5167. 

to  notify  district  and  county  attorneys,  when,  5167. 

to  collect  taxes  from  non-residents  of  unorganized  counties,  5209, 

non-residents  may  pay  taxes  to,  5172. 

COMPLAINT— 

to  be  filed  by  collector,  when,  5202. 

CONCERTS— 

occupation  tax  on,  5049,  Sec.  30. 

CONTRACTS— 

for  collection  of  delinquent  taxes  made  by  commissioners  court.  Chap.  Vc, 
Sec.  6,  p.  142. 

COTTON  BUYER— 

occupation  tax,  5049,  Sees.  38-36. 

COTTON  SEED  OIL  DEALER— 
occupation  tax  on,  5049,  See.  59. 


218  Index. 

CORPORATIONS— 

property  of,  how  rendered,  5067,  Sec.  8. 
assessment  of  corporate  property,  5084. 
to  pay  franchise  tax,  52431. 
stock  not  required  to  be  listed,  5077. 

COPARTNERSHIP— 

property  of,   how  rendered,  5067,  Sec.   9. 

COUNTY  ATTORNEY— 

to  bring  suit,  when,  5212a. 

to  represent  State  in  delinquent  tax  suits,  5232i. 

fees  of,  in  delinquent  tax  suits,  52321. 

COUNTY  TAXES— 

county  ad  valorem,  5050. 

may  levy  occupation  tax,  5050-5060b. 

COUNTY  CLERK— 

rolls  filed  in  office  of,  5127-5132. 

list  filed  in  office  of,  5131. 

to  compare  collector's  report  and  receipt  stubs;   fee,  5167. 

fee  of,  on  delinquent  lands,  52321. 


DEALERS  IN  UNEARNED  WAGES— 
occupation  tax,  5049c. 

DEFINITION  OF  TERMS,  5064. 

DEED— 

to  vest  good  title,  when,   5150. 

tax  deed  and  its  requisites,  5185. 

certain  deed,  executed,  when,  and  how,  5225. 

effect  of,  5227. 

sheriff  to  execute,  5232h. 

DELINQUENT  TAXES— 

allowance  of  list  not  to  absolve  property  or  taxpayer  from  payment,  5167. 

list  to  be  made  by  collector,  5170. 

collector  to  endeavor  to  collect,  5171. 

list  to  be  sent  to  another  county,  5212c. 

a  lien  on  land,  5232b. 

land  to  be  listed,  5232c. 

list  to  be  recorded,  5232d. 

record  published,  5232e. 

suit  to  foreclose  tax  Hen,  5232f. 

parties  to  suit;   sale  and  deed  to  State,  5232g. 

sheriff  to  execute  deeds,   5232h. 

attorney  to  represent  State;   fees,  etc.,  5232i. 


Index.  219 

DELINQUENT  TAXES— continued. 

penalty  for  failure  to  pay;  sale  of  per.sonal  property;  collector  to  make  list 

of  delinquent  lands.  o232j. 
cities  and  tow-ns  and  school  districts,  5232k. 
exemptions  from  act,  52321. 
redemption  before  sale,  5232m. 
redemption  after  sale,  5232n. 
citation  in  suit,  5232o. 
lands  in  cities  and  towns,  5232p. 
proceedings  where  lands  can  not  be  identified,  5232q. 

DELINQUENT  TAX  RECORD— 
to  be  made  by  counties,  5232c. 
to  be  published,  5232e. 
to  be  recorded,  5232d. 
cities  and  towns  may  compile,  5232p. 
may  re-compile,  when,  Chap.  Vc,  Sec.  8,  p.  143. 

DEPUTY— 

tax  assessor  may  appoint,  5095. 
authority  of  deputy  assessor,  5096. 
tax  collector  may  appoint,  5161. 

DISTRICT  ATTORNEY— 

to  bring  suit,  when,  5212a. 

to  represent  State  in  delinquent  tax  suits,  52321. 

fees  of,   in   tax   suits,  5232i. 

DIRECT  TAX— 

claims,  how  filed,  5243a. 
Comptroller  to  audit  claims,  5243b. 
Comptroller  to  draw  Avarrant,  5243c. 
fee  of  county  judge,  5243d. 

DOG  FIGHTS— 

occupation  tax  on,  5049,  Sec.  27. 

DRUNKARD— 

definition  of,  5060h. 

E 

EXECUTION— 

issuance  of,  by  collector  of  another  county,  5212c. 

ELECTRIC  LIGHT  COMPANY— 
occupation  tax,  5049,  Sec.  45. 
gross  receipts  tax.  Chap.  IXb,  Sec.  7,  p.   165. 
intangible  assets  taxed,  Chap.  IXd,  p.   181. 

EXEilPTIONS  FROM  TAXATION— 
schools  and  churches,   5065,   Sec.   1. 
cemeteries,  5065,  Sec.  2. 


220  Index. 

EXEMPTIONS   FROM  TAXATION— continued, 
public  property,  5065,   See.  3. 
county  buildings,  5065,  Sec.  4. 
poorhouses,  5065,  Sec.  5. 
public  charity,  5065^  See.  6. 

institutions  of  purely  public  charity  defined,  5065,   Sec.  6. 
fire  engines,  etc.,  5065,  Sec.  7. 
market  houses,  5065,  Sec.  8. 
public  libraries,  5065,  Sec.  9. 
furniture,  5065,  Sec.   10. 
pensions,  5065,  Sec.  11. 

EXHIBITIONS— 

for  sale  of  patent  medicine,  occupation  tax,  5049,  Sec.  60. 

EXPRESS  COMPANIES— 

occupation  tax,  5049,  Sec.  41. 

gross  receipts  tax,  Chap.  IXb,  Sec.   1,  p.   158. 

intangible  assets  taxed,  Cliap.  IXd,  p.   181. 


FRANCHISE  TAX— 

to  be  paid  by  domestic  and  foreign  corporations,  5243i. 
on  failure  to  pay,  charter  forfeited,  5243 j. 
corporations  exempt,  5243k. 
method  of  computation,   5243kk. 

FRAUD  UPON  PUBLIC  REVENUE— 
definition  of,  5101. 
taxpayer   to   make   oath,   etc.,   5102. 

FEES    (See  Assessor  of  Taxes;   Collector  of  Taxes;    County  Attorney;   District 
Attorney;   County  Clerk;   Sheriff)  — 

FERRY  COMPANY— 

intangible  assets  taxed.   Chap.   IXd,  p.    181. 

FORTUNE  TELLERS— 

occupation  tax,  5049,  Sec.  4. 


GAS  COMPANIES— 

occupation  tax,  5049,   Sec.  44. 

gross  receipts  tax.  Chap.  IXb,  Sec.  7,  p.  165. 

GRAIN  ELEVATOR— 

occupation  tax   on,   5049,   Sec.  55. 

GROSS  RECEIPTS  TAX— 

express  companies.  Chap.  IXb,  Sec.  1,  p.  158. 
sleeping  car  companies.  Chap.  IXb,  Sec.  2,  p.  159. 
telephone  companies,  Chap.  IXb,  Sec.  4,  p.   162. 


Index.  221 

GROSS    RECEIPTS   TAX— continued. 

telegraph  companies,  Chap.  IXb,  Sec.  3,  p.  IGO. 

surety  companies,  Chap.  IXb,  Sec.  5,  p.   1G4. 

collecting  agencies,  Chap.  IXb,  Sec.  6,  p.    1G4. 

gas,  electric  light  and  water  companies,  Chap.  IXb,  Sec.  7,  p.  165. 

dealers  in  futures,  Chap.  IXb,  Sec.  8,  p.   107. 

oil  dealers,  Chap.  IXb,  Sec.  9,  p.  168. 

book  publishers,  Chap.  IXb,  Sec.   10,  p.   170. 

car  companies.  Chap.  IXb,  Sec.  II,  p.   171. 

pipe  line  companies,  Chap.  IXb,  Sec.  12,  p.  173. 

oil  well  companies.  Chap.  IXb,  Sec.  13,  p.  175. 

on  railroads.  Chap.  IXc,  p.  178. 


HOBBYHORSES— 

occupation  tax  on,  5049,  Sec.  20. 

HOMESTEAD— 

liable  for  own  taxes  only,  5183. 

I 

INTANGIBLE  ASSETS 

taxation  of.  Chap.   IXd,   p.   181. 

ICE   DEALERS— 

occupation  tax,  5049,  Sec.  52. 

INTERURBAN  RAILROADS— 

taxation  of  intangible  assets,  Chap.  IXd,  p.  181. 

INSURANCE  AGENTS— 

occupation  tax,  general  agent,   5049,   Sec.   32. 
occupation  tax,  local  agent,   5049,   Sec.   33. 
occupation  tax,  industrial  life,  5049,  Sec.  34. 

INSURANCE  COMPANIES— 
occupation  tax,  5243e. 


K 


KNIFE  RACK— 

occupation  tax  on,  504'.t..  Sec.  16. 

KINETOSCOPES— 

occupation  tax  on,  5049,  Sec.  57. 


LAND  AGENT— 

occupation  tax  on,  5049,  Sec.   11. 

LAUNDRIES— 

occupation  tax  on,  5049,  Sec.  51. 


222  Index. 

LAWYERS— 

occupation  tax  on,  5049,  Sec.   12.  ., 

LEASEHOLD— 

in  public  lands ;  timber  on  public  lands,  5087. 

LICENSE— 

transfer  of,  5056. 

purchaser  of,  may  pursue  occupation,  when,   5057. 

requisites  to  issuance  of,  to  liquor  dealers,  5060c. 

to  issue,  when,  to  liquor  dealers,  5060d. 

to  issue  for  one  year  and  designate  place  of  sale,  5060e. 

county  clerk  to  report  to  revenue  agent,  5060f. 

cigarette  dealers  to  procure  license,  5049,  Sec.  62. 

LIEN— 

taxes  a  lien  on  merchandise,  when,  5050, 

on  real  estate  for  taxes,  5086. 

superior  to  attachment,  etc.,  5175a. 

delinquent  taxes  a  lien,  5232b. 

suits  to  foreclose  tax  lien,  5232f. 

certain  lists  to  constitute  lien  foi-  taxes.  Chap.  Vc,  Sec.  3,  p.  141. 

LIGHTNING  ROD  DEALERS— 

occupation  tax  on,  5049,  Sec.  35. 

LIMITATION— 

not  available  to   delinquent  taxpayer,   5212b. 

LIQUORS— 

occupation  tax  on  sale  of,  5060a. 

county  may  levy  tax,  5060b. 

requisites  to  issue  of  license,  5060c. 

license  to  issue,  when,  5060d. 

license  to  issue  for  one  year  and  designate  place  of  sale,  5060e. 

licensee  to  execute  bond,  5060g. 

producers  of  domestic  wines  exempt,  5060i. 

in   local  option  counties,  5060j. 

LIVE   STOCK— 

how  rendered  for  taxation,  5070. 

LIVERY  STABLES— 

occupation   tax  on,   5049,   Sec.   31. 

LOAN  AGENTS— 

occupation  tax  on,  5049,  Sec.  47. 

LOCAL  OPTION  COUNTIES— 

sale  of  liquors  in,  regulated,  SOGOj. 


Index.  223 

M 

MANUFACTORIES— 

property  of,  how  rendered  for  taxation,  50G7,  Sec.   10. 

MERCHANTS— 

occupation  tax  on,   .'5049,  See.   1. 

moving  from  place  to  jilace,  occupation  tax,  5049,  Sec.  2. 

commission   merchant,   occupation   tax,  5049,  Sees.  10-61. 

MENAGERIES— 

occupation  tax  on,  5049,  Sees.  24-29. 

MINOR— 

property  of,  how  rendered,  5067,  See.  3. 

MONEY— 

definition  of,  5064. 
money  and  notes  defined,  5079b. 
U.  S,  paper  money  taxable,  5088a. 
assessed  as  money  on  hand,  50S8b. 

MUNICIPAL  TAXES  TO  PAY  SUBSIDIES— 
such  taxes,  how  applied,  5233. 
to  be  collected  by  city  officers,  5234. 
bond  of  the  officers,  5235. 
taxes  may  be  paid,  in  what,  5236. 
to  be  paid  every  month,  5237. 
if  insufficient,  additional  levy  to  be  made,  5238. 

N 

NATIONAL  BANKS— 

assessment  by,  5079. 
shareholders  to  render  shares,  5079. 
sworn   statement   by,   5079a. 
assessment  of  real  estate  by,  5080. 

NEW  COUNTIES— 
when  created,  5239. 

transcript  of  unpaid  assessments,  5240, 
to  be  verified,  5241. 
compensation  of  collector,  5242, 
compensation  for  transcribing  rolls,  5243. 

• 

NINE  OR  TEN  PIN  ALLEY— 

occupation  tax  on,  5049,  Sec.   19, 

NON-RESIDENTS— 

may  pay  taxes  to  Comptroller,  5172. 

taxes  on  lands   in  imorganized  counties  belonging  to,   paid  to  Comptroller, 

5139. 
lands  of,  in  unorganized  counties  ar^sessed  by  Comptroller,   5137. 


224  Index. 

NURSERIES— 

property  of,  how  rendered,  5067,  Sec.   11. 


OATH— 

definition  of,  5064. 

property  to  be  listed  under  oath,  5075. 

oath  and  bond  of  assessor,  5091. 

assessor  may  administer  oath,  5097. 

to  be  made  by  persons  listing  property,  5098. 

penalty  for   failure  to  attest  oath,  5100. 

oath  to  rolls,  5130. 

OIL— 

dealers  in,  to  pay  gross  receipts  tax.  Chap.  IXb,  Sec.  9,  p.  168 

OIL  WELL   COMPANIES— 

to  pay  gross  receipts  tax,  Chap.  IXb,  See.  13,  p.  175. 

OCCUPATION  TAXES— 

general   provisions,   5049. 

suits  to  recover  tax,  5049a. 

Comptroller  to  furnish  blank  receipts,  5049b,  5055. 

on  persons  dealing  in  unearned  wages,  5049c. 

county  taxes,  5050. 

tax  to  be  paid  before  occupation  begins,  5054. 

on   liquor   dealers,  5060a-5060j. 

collector's  books,  5052,  5053. 

license  may  be  transferred,  5056,  5057. 

compensation   of   collector,    5207. 

insurance  companies,  5243e. 

sleeping  car  companies,   5243g. 

corporations  exempt,  5243k. 


PACKING  HOUSE  COMPANIES— 

intangible  assets  taxed.  Chap.  IXd,  p.  181. 

PAWNBROKERS— 

occupation   tax  on,   5049,   Sec.  37. 

PANORAMAS— 

occupation  tax  on,  5049,  Sec.  58. 

PEDDLERS— 

of  patent  medicines,  occupation  tax  on,  5049,  Sec.   3. 

occupation  tax  on,  5049,  Sec.  21. 

of  clocks,  stoves,  implements,  etc.,  5049,  Sec.  40. 


Index.  225 

PENALTY    (See  Chap.   IXd,  Sec.    10;   Chap.  IXc,  Sees.  3,  4;   Chap.  IXb,  Sees. 
1  to  13)  — 
for  failure  to  attest  oath,  5100. 
for  noglect  of  duty  hy  assessor,  5136. 
for  failure  to  pay  taxes,  5232j. 

PERSONAL  PROPERTY— 
includes  what,  5063. 
assessment  of,  for  back  years,  5121. 
may  be  pointed  out  for  levy,  5174. 

to  be  levied  on  by  collector  when  about  to  be  removed  from  county,  5175. 
sale  of,  how  made,  5177,  5178. 
sale  of,  when  made,  5179. 

PIPE  LINE  COMPANIES— 

gross  receipts  tax  on,  Chap.  IXb,  Sec.  12,  p.  173. 
intangible  assets  taxed,  Chap.  IXd,  p.  181. 

POLL  TAX— 

persons  liable  for,  5048. 

POOLS— 

occupation  tax  on  sale  of,  5049,  Sec.  18. 

PHONOGRAPH— 

occupation  tax  on  owTier  of,  5049,  Sec.  56. 

PHOTOGRAPH  GALLERY— 

occupation  tax  on,  5049,  Sec.  6. 

PROPERTY— 

all  property  taxed,   5061. 

real  property  includes  what,  5062. 

personal   property  includes  what,  5063. 

when  to  be  rendered,  5066. 

how  to  be  rendered,  5067. 

where  to  be  rendered,  5068 

to  be  rendered  in  but  one  county,  5069. 

to  be  listed  under   oath,  5075. 

statement  of,  5076. 

valuation  of,  for  taxation,  5088. 

manner  and  form  of  assessing,  5118. 

unlisted,  to  be  rendered  by  collector,  5121a. 

may  be  pointed  out  for  levy.  5174. 

to  be  levied  on  when  about  to  be  removed  from  county,  5175. 

all  property  liable  for  taxes,  5176. 

PHYSICIANS— 

traveling,  occupation  tax  on,   5049,   Sec.   13. 
local,  occupation  tax  on,  5049,  Sec.  14. 


226  Index. 


RACE  TRACKS— 

occupa-tion  tax  on,  5049,   Sec.  53. 

RAILROADS— 

occupation  tax  on,  5049,  Sec.  42. 

shall  list  property  for  taxation,  5073. 

property   in  unorganized   counties,   5073. 

assessment  by,  5082. 

to  return  sworn  statement,  5083. 

gross  receipts  tax  on.  Chap.   IXc,  p.   178. 

intangible  assets  taxed,  Chap.  IXd,  p.  181. 

RE-ASSESSMENT— 

of  property  in  certain  cases,  Chap.  Vc,  p.  140. 
list  to  be  made,  when,  Chap.  Vc,  Sec.  1,  p.  140. 
to  be  re-assessed,  Chap.  Vc,   Sec.  2,  p.  140. 
advertisement  and  suit.  Chap.  Vc,  Sec.  4,  p.   141. 

REAL  PROPERTY— 

includes   what,   5062,   5232a. 

rendition   of,   5078. 

assessment  of,  for  back  years,  5120a. 

advertisement  for  sale  of,  5180. 

redemption   of,   sold  for  taxes,   5187,   5187a. 

to  be  bid  off  for  the  State,  5193. 

redeemed,   how,   5194. 

not  redeemed  to  be  sold,  5195. 

may  redeem  by  paying  costs,  etc.,  5196. 

title  sufficient  to  redeem,  5212f. 

RECEIPTS—  . 

requisites  of  tax  receipt,  5166. 
of  collector  notice,  when,  5189. 
occupation  receipts  to  be  furnished  collector,  5055,  5049b. 

REDEMPTION— 

of  land  sold  for  taxes,  5187,  5187a,  5194. 
from  private  purchaser,  5188. 
certificate  from  collector,  5192. 
extending  time,  5212e. 
what  title  sufficient,  5212f. 
right  of,  before  sale,  5232m. 
right  of,  after   sale,    5232n. 

RECEIVER— 

to  render  property,  5007,  Sec.  7. 

REVENUE  AGENT— 

appointment  and  duties  of,  5058. 
shall  have  access  to  books,  5059. 
compensation  of,  5060. 
county  clerk  to  report  to,  5000f. 


Index.  227 


ROLLS— 

to  be  made  in  triplicate,  5127. 

of  unrenderod  property,  5128. 

columns  to  be  added,  5129. 

to  be  verified,  5130. 

to  be  a  warrant,  51G2. 

tax  collector  to  make  levy  by  virtue  of,  5173,  5232j. 

S 
SALE— 

of  property,  how  made,  5177. 

if  property  is  insufficient,  5178. 

sale,  when  made,  5179. 

advertisement  of  property  for,  5180. 

list  to  be  posted,  5181. 

may  be  continued  from  day  to  day,  5182. 

of  land,  how  made,  5184. 

deed  fco  vest  good  title,  5150. 

to  be  reported  to  comjnissioners  court,  5186. 

relief  from,  when,  5190,  5191. 

of  town  and  city  property,  5198. 

of  land  under  judgment  of  court,  5232g. 

of  personal  property,  when,  5232 j. 

STATEMENT— 

requisites  of  tax  statement,  5076. 

SKATING  RINK— 

occupation  tax  on,  5049,  Sec.  49. 

SEWING  MACHINE  AGENT— 

occupation  tax  on,  5049,  Sec.  39. 

SHERIFF— 

a  collector,  when,  5156. 
to  execute  deed,  5232}i. 
fee  of,  in  delinquent  tax  suits,  52321. 

SLEEPING  CAR  COMPANIES— 
to  report  and  pay  tax,  5243g. 
capital  stock  of  non-incorporators  subject,  5243h. 
gross  receipts  tax.  Chap.  IXb,  Sec.  2,  p.  159. 

SLEIGHT  OF  HAND— 

occupation  tax  on,  5049,  Sec   26. 

STEAMBOATS— 

occupation  tax  on,   5049,   Sec.   42. 

STEAM  LAUNDRY— 

occupation  tax  on,  5049,  Sec.  51. 


228  Index. 

STREET  CAR  COMPANIES— 

occupation  tax  on,  5049,  Sec.  54. 

SHOOTING  GALLERY— 

occupation  tax  on.  5049,  Sec.  15. 

STOCKS— 

certain  stocks  not  to  be  listed,  5077. 

SUIT— 

venue  to  recover  tax,  5049a. 

district  or  county  attorney  to  bring  suit,  when,  5212a. 

to  foreclose  tax  lien,  5232f. 

parties  to,  5232g. 

citation  in  suit  for  taxes,  5232o. 

SUBSIDIES   (See  Municipal  Taxes  to  Pay  Subsidies)  — 

SURETY  COMPANY— 

gross  receipts  tax,  Chap.  IXb,  Sec.  5,  p.   164. 

T 

TAXES— 

payable  in  money  only,  5051. 

to  be  paid  before  occupation  begins,  5054. 

not  to  be  paid  twice,  5071. 

when   due,   5164. 

receipt  and  its  requisites,  5166. 

force  collections  to  begin,  when,  5173. 

all  property  liable  for,  5176. 

to  pay  for  land  deeded  to  State,  52431. 

payment  to  grantor  of  land,  5243m. 

re-payment  to  counties,  5243n. 

to  go  to  credit  of  general  county  fund,  5243o. 

redemption,  etc.,  5243p. 

TAX  ASSESSOR    (See  Assessor  of  Taxes)  — 

TAX  COLLECTOR  (See  Collector  of  Taxes)  — 

TAX  BOARD— 

board  created,  Chap.  IXd,  Sec.  5,  p.  184. 

TELEGRAPH  COMPANIES— 

occupation  tax  on,  5049,  Sec.  43. 

shall  list  property,  5073. 

property  in  unorganized  counties,  5073. 

gross  receipts  tax,  Chap.  IXb,  Sec.  3,  p.  160. 

intangible  assets  taxed.  Chap.   IXd,  p.   181. 

TELEPHONE  COMPANIES— 

gross  receipts  tax,  Chap.  IXb,  Sec.  4,  p.  162. 


Index.  229 


TEN  PIN  ALLEY— 

occupation  tax  on,  6049,  Sec.  19. 

THEATERS— 

occupation  tax  on,  5049,  Sec.  22. 

TOLL  BRIDGE  COMPANIES— 

occupation  tax  on,  5049,  Sec.  8. 
intangible  assets  taxed,  Chap.  IXd,  p.   18L 

TOWNS  AND  CITIES    (See  Appendix)  — 
tax  sales  in,  5198. 
redemption  of  land  in,  5198a. 

TURNPIKE   COMPANIES— 

intangible  assets  taxed.  Chap.  IXd,  p.  181. 


UNRENDERED  LANDS   (See  Back  Taxes;  Re-assessment)- 

lands  not  assessed  since  1900  to  be  assessed,  Chap.  Vb,  p.  137. 

list  to  be  sent  to  assessor,  Chap.  Vb,  Sec.  1,  p.  137. 

assessor  to  post  copy  of  notice  and  list.  Chap.  Vb,  Sec.  2,  p.  137. 

lands,  how  assessed.  Chap.  Vb,   Sec.   3,   p.    137. 

boards  of  equalization  to  pass  on  assessment.  Chap.  Vh,  Sec.  4,  p.   138. 

supplemental   rolls   prepared,   Chap.   Vb,   Sec.   5,  p.    138. 

officers  failing  to  perform  duty;  punishment,  etc..  Chap.  Vb,  Sec.  6,  p.  139. 

assessor's  fee.  Chap.  Vb,  Sec.  7,  p.  139. 

UNRENDERED  PROPERTY— 

assessment  of,  5119. 
rolls  to  be  made  of,  5128. 

UNORGANIZED  COUNTIES— 

Comtproller  to  have  law  carried  out  in,   5117. 

lands  owned  by  non-residents  assessed,  how,  5138. 

non-resident  to  pay  taxes  to  Comptroller,  5139. 

Comptroller  to   receive  assessments  and  collect  tax,   5140. 

duty  of  Comptroller  in  regard  to  same,  5141,  5142. 

lands  levied  on  and  sold,  when,  5144. 

sale,   when  and   how  made,  5145. 

lands  bought  by  State,  when,  5146. 

redemption;   to  revert  to  school  fund  and  be  sold,  when,  5147. 

tax  deed,  5148. 

list  of  purchasers  to  be  kept  by  Comptroller,  5149. 

county  taxes  to  be  paid,  when,   5151. 

Comptroller  to  keep  taxes  of,  until  organized,  5152,  5152a. 

taxes   on   lands   of  non-residents  paid   to  Comptroller,   5209. 


230  Index. 


VALUATION— 

of  property  for  taxation,  5088. 
referred  to  board,  when,  5099. 
to  be  decided  by  board,  when,  5123. 

VALUE— 

definition  of,  5064. 

VALTDATION- 

of  certain  assessments.  Chap.  Vc,  Sec.  7,  p.  142. 

VESSELS— 

where  listed   for  taxation,   5072. 

W 

WATERWORKS  COMPANY— 

occupation  tax  on,  5049,  Sec.  46. 

gross  receipts  tax.  Chap.  IXb,  Sec.   7,  p.   165. 

WHARF  COMPANY— 

intangible  assets  taxed.   Chap.   IXd,  p.   181. 

WIFE— 

property  of,  how  rendered,  5067,  See.  4. 

WINE— 

producers  of  not  required  to  pay  tax,  50601. 


Index.  231 


INDEX  TO  APPENDIX. 


AD  VALOREM  TAX— 
levy  of,  484. 

for  improvements,  485,  486. 
cities  may  levy  to  pay  debts,   487. 

ASSESSOR  AND  COLLECTOR— 
duty  of,  to  make  lists,  etc.,  502. 
shall  assess  unrendered  property,  503. 
duty  of,   in  collection  of  taxes,   516. 
to  make  deed   to  purchasers  of  land  sold  for  taxes,  518. 


BACK  TAXES— 

assessment  of,  504. 

BOARD  OF  EQUALIZATION— 

appointment  of  and  duties,  505. 

annual  meetings  of,  506. 

shall   value   property,   507. 

values  equalized   by,   508. 

to  examine  unrendered  list,  509. 

to  give  notice  to  property  owners,  510. 

to  lower  values,  511. 

approval  of  lists  and  rolls,   512. 

action  of,  final,  513. 

compensation   of,  514. 

oath  to  be  taken  by,  515. 

C 

CITY  COUNCIL— 

power  to  levy  tax,  484,  485,  486,  487,  493. 
power  to  provide  for  collection  of  tax,  499. 
power  to  regulate  tax  lists,  assessments,  etc.,  500. 


DEBTS— 

may  levy  tax  to  pay,  487. 
shall  not  be  created  unless,  488. 
taxes  for  payment  of,  498. 

DEED— 

to  be  made  to  purcliaser  of  land  sold  for  taxes,  518. 


232  Index. 

E 

EXEMPTION  FROM  TAXATION— 
city   council   may   provide   for,  497. 

O 

OCCUPATION  TAX— 

city  council  to  levy,  490. 
occupations  subject  lo,  491,  492. 
collection  of,  494. 

P 
PERSONAL   ESTATE— 
includes  what,  496. 

POLL  TAX— 

city   council   power  to  levy,  489. 

PROPERTY— 

levied   on   and   sold  for  taxes,  when,   517. 
struck  off  to  city,  when,  520. 

B. 

REAL   ESTATE— 

includes  what,  495. 

REDEMPTION— 

of  land  sold  for  taxes,  517a. 
of  property  of  infant,  etc.,  521. 

S 

SALE— 

of  land  for  taxes,  517. 

deed  to  be  made,  518. 

to  take  place,  when,  519. 

property  struck  off  to  city,  when,  520. 

SCHOOL  DISTRICT  TAXES,  pp.  206  to  212  inclusive. 

T 

TAXES— 

power  of  city  council  to  provide  for  assessing  and  collecting  of,  493,  499,  500. 
property  sold  for  payment  of,   517. 
redemption  of  land  sold  for,  517a. 
collected  in  money  only,  522. 

TAXPAYER— 

to  render   property,   501. 

V 

UNRENDERED  PROPERTY— 
to  be  assessed,  503. 


VALIDATING  ACT— 

certain  assessments,  levy  and   collection  validated,  487. 


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